The multiple resonance thermally activated delayed fluorescence (MR-TADF) materials has become a hot spot in recent years depending on their potential in achieving an internal quantum efficiency of 100%. The combined effect of para B-N resonance skeleton and isoelectron B-N bonds on the TADF property was investigated in details by employing density functional theory/time-dependent density functional theory (DFT/TDDFT) in this work based on four polycyclic aromatic molecules. The results show that isoelectron B-N bonds are favourable to the enhancement of spin orbital coupling (SOC) constants between the first singlet state (S1) and the first triplet state (T1), while para B-N resonance skeleton is more conducive to reducing the energy gap between S1 and T1 (ΔEST) through realizing short-range charge transfer character and keeping electron and hole localized at different atoms. Accordingly the combination of isoelectron B-N bonds and para B-N resonance skeleton in m[B-N]N1 and m[B-N]N2 could realize faster intersystem crossing (ISC) and reverse intersystem crossing (RISC) processes through larger SOC and lower ΔEST compared with BCz-BN and NBN-2 which only contain para B-N resonance skeleton and isoelectron B-N bonds, respectively. At the same time, the para B-N resonance skeleton help to stabilize the structure of polycyclic aromatic hydrocarbons and localize the vibration in low frequency region during emission from S1 to ground state. Thus larger nonradiative rates induced by the rotation of carbazole and tert-butyl carbazole in low frequency region in m[B-N]N1 and m[B-N]N2 could be easily reduced by replacing them by small functional group such as electron-donating (-CH3) and electron-withdrawing (-CN) groups. Therefore, we can obtain high TADF efficiency through combining para B-N resonance skeleton and isoelectron B-N bonds and suppressing low-frequency vibrations as in our designed molecules m[B-N]CH3 and m[B-N]CN.
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