Transition‐Metal‐Catalyzed Acyloxylation: Activation of C(sp2)–H and C(sp3)–H Bonds

In this review we present recent advances in C–H bond activation for transition‐metal‐catalyzed acyloxylation. This activation is a powerful method for the construction of C–O bonds in diverse compounds. Directed and non‐directed approaches are covered, with the emphasis on the role of directing groups in these transformations.