Using the semiclassical approach for the description of the propagatio
n of the electromagnetic waves in optically active isotropic media we
derive a new formula for the circular dichroism parameter. The theory
is based on the idea of the time damped electromagnetic wave interacti
ng with the molecules of the sample. In this theory, the Lambert-Beer
law need not be taken as an empirical law, however, it follows natural
ly from the requirement that the electromagnetic wave obeys the Maxwel
l equations.