Both refer to the phasor in the complex plane whose real and imaginary parts are the resistive (lossy) component of an electromagnetic field and its reactive (lossless) counterpart.
Dielectrics are often used in all of these environments to mechanically support electrical conductors and keep them at a fixed separation, or to provide a barrier between different gas pressures yet still transmit electromagnetic power.
Maxwell’s equations are solved for the electric and magnetic field components of the propagating waves that satisfy the boundary conditions of the specific environment's geometry.
[2] In such electromagnetic analyses, the parameters permittivity ε, permeability μ, and conductivity σ represent the properties of the media through which the waves propagate.
The permittivity can have real and imaginary components (the latter excluding σ effects, see below) such that If we assume that we have a wave function such that then Maxwell's curl equation for the magnetic field can be written as: where ε′′ is the imaginary component of permittivity attributed to bound charge and dipole relaxation phenomena, which gives rise to energy loss that is indistinguishable from the loss due to the free charge conduction that is quantified by σ.
The ESR is a derived quantity representing the loss due to both the dielectric's conduction electrons and the bound dipole relaxation phenomena mentioned above.