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A nitro ligand is N-bound nitrite, $\mathrm{M}-\mathrm{N}(\mathrm{O}{)}_2$, normally treated as a sigma-donor ligand and pi-acceptor ligand. The word here concerns coordinated nitrite, not an independently introduced organic nitro substituent.

ammonia and cyclohexylamine are sigma-donor ligands; chloride and acetate are sigma- and pi-donor ligands. The nitrogen lone pair of each amine points toward the metal and forms the donor interaction. These saturated amines have no low-lying conjugated acceptor system that would make them conventional pi-acceptor ligands.

chloride uses a lone pair for sigma donation and has additional occupied $p$ orbitals perpendicular to the bond that can donate with pi symmetry. An oxygen-bound acetate similarly has occupied oxygen-centred orbitals available for sigma and pi donation, although its carboxylate resonance in chemistry changes their energies and distribution. Neither should be classified as a pi acceptor merely because its bonding can be drawn with multiple bonds or resonance in chemistry contributors. None of these four is a standard sigma-donor/pi-acceptor ligand.

The usual qualitative order of increasing ligand field isA chloride ligand is a sigma-donor ligand and pi-donor ligand; its occupied pi orbitals raise the metal $t_{2g}$-derived levels and reduce the splitting. A carbonyl ligand is a particularly effective pi-acceptor ligand, lowering those levels and producing a large splitting. Both phosphine ligands are sigma donors with acceptor orbitals of mainly P–C antibonding molecular orbital character. Replacing phenyl groups by electron-releasing tert-butyl groups increases sigma basicity but generally weakens pi acceptance, so the alkyl-rich phosphine is placed below triphenylphosphine in this qualitative pi-bonding comparison. It would be wrong to equate a stronger sigma donor automatically with a stronger-field ligand, or to invoke empty phosphorus $3d$ orbitals as the essential acceptors.^[ref]

This is a qualitative spectrochemical series prediction, not a universal numerical ranking for all metals and geometries. The opposing sigma and pi trends mean that precise comparisons require matched complexes and measured splittings; a Tolman electronic parameter measures net effects on CO backbonding and is not itself a ligand-field splitting.

A sigma-donor ligand supplies an occupied orbital for sigma donation. Additional occupied or empty orbitals can make it a pi-donor ligand or a pi-acceptor ligand as well.