We have measured the soft X-ray absorption and emission spectra of near B-K and C-K absorption edges of highly oriented pyrolytic graphite (HOPG) doped with a small amount (0.32 at.%) of boron (B), including incident/takeoff angle dependence.The main peak intensities at the B-K edge around 182 eV were almost independent on the change of takeoff angle. On the other hand, the satellite peak around 185 eV becomes larger as the takeoff angle becomes smaller. Based on this result, unlike the previous assignment of the main peak predicted from the quantum chemical calculation (π orbitals), it is reasonable to attribute the main peak to the σ orbitals. The takeoff angle dependence of the B-K emission is similar to the angle dependency of the C-K emission of undoped HOPG. Based on this and the theoretical consideration, it is presumable that the doped B atom does not intercalate between the layers of HOPG
it replaces the C atom of the hexagonal network structure and has a wave function similar to that of C atoms (sp2 type hybridized orbital).