Abstract
Isocyanates, conventionally depicted as R-N=C=O, exhibit a puzzling deviation from the expected linear geometry of sp-hybridized carbon centers—a structural bending that significantly influences their reactivity. In this work, we present a comprehensive theoretical investigation into the structural, electronic, and vibrational properties of isocyanates using density functional theory (DFT) and wavefunction-based methods. The chemical structure of isocyanates is explored through intrinsic bond orbitals (IBOs), spin-coupled generalized valence bond (SCGVB) theory, and interference energy analysis (IEA) based on the SCGVB calculations. In the valence bond framework, we observe that the isocyanate group is best described through bent (or "banana") bonds, as the conventional sigma—pi separation leads to unreasonable results. The IEA further reveals that the two bent bonds in the isocyanate CO group are not equivalent. This difference originates from the asymmetric electronic environment induced by the nitrogen lone pair, which weakens one of the bonds and induces the observed bending. By reasoning in terms of the two dominant resonance structures, we show that different substituents can favor one form or the other depending on their nature. These results provide a clear rationale for the distinctive electrophilic behavior of isocyanates and also contribute to a deeper understanding of the so-called “bent sp carbon”.