For a
uniaxial sample with sample axis

is defined as:
where

and

are the absorption spectra measured with the electric vector of linearly polarized
light along and perpendicular to the sample axis, respectively. For an
isotropic sample

.
Source:
PAC, 2007, 79, 293
(Glossary of terms used in photochemistry, 3rd edition (IUPAC Recommendations 2006))
on page 365