We investigate the Cr electronic structure and excitations in CrSBr, a layered magnetic semiconductor, using a combination of resonant x-ray spectroscopic techniques. X-ray absorption spectroscopy and resonant inelastic x-ray scattering (RIXS) spectra collected at the Cr $L_{2,3}$ edges reveal significant linear dichroism, which arises from the distorted octahedral environment surrounding the ${\mathrm{Cr}}^{3+}$ ions. The origin of the bright excitons observed in this compound is examined through a comparison of the $d-d$ excitations identified in the RIXS spectra, the x-ray excited optical luminescence spectra, and previously reported optical spectroscopic and theoretical studies. To further understand these phenomena, we develop a multiplet model based on a crystal electric field approach that accounts for the local environment of Cr ions. This model successfully reproduces several experimental features, while also suggesting strong hybridization effects between Cr $3d$ orbitals and ligands that are not fully captured by the present framework. These findings advance our understanding of the electronic structure and excitonic behavior in CrSBr and provide a foundation for future in situ and operando studies of CrSBr-based devices for spintronic and optoelectronic applications.

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• Crystal-field excitations
• van der Waals systems
• Crystal-field theory
• Density functional theory
• Photoluminescence
• Resonant inelastic x-ray scattering
• X-ray absorption spectroscopy