As an eco-friendly alternative to the conventional anthraquinone process, electrochemical production of hydrogen peroxide (H2O2) through the oxygen reduction reaction has been attracting attention. The goal of this work is to derive a carbon-based material from carbon dioxide (CO2) to achieve high performance in electrochemical H2O2 production. Doping heterogeneous element such as oxygen on a carbon catalyst has been mainly explored to increase the selectivity and activity, but little research has been conducted on enhancing catalytic activity with oxidized boron insertion. This study proposes porous carbon materials synthesized from CO2 as electrocatalysts. Polyethylene oxide (PEO) was thermally treated together to increase the boron-oxygen bonding sites. As a result, the synthesized carbon materials having oxidized boron functional groups of BC2O and BCO2 showed high activity (1.25 mA cm−2) and selectivity (∼90 %) over a wide voltage range in two-electron ORR (Oxygen Reduction Reaction) at alkaline media. Furthermore, in an H-cell where 0.4 V vs. RHE was applied, the average H2O2 production rate was maintained at 452.96 mmol g−1 h−1 for four hours with a high faraday efficiency of 90 %.