Single-atom catalysts (SACs) with unique geometric and electronic configurations have triggered great interest in many important reactions. However, controllably modulating the electronic structure of metal centers to enhance catalytic performance remains a challenge. Here, the electronic structure of Ni centers over Ni1-NC SACs by introducing electron-rich phosphorus or electron-deficient boron for electrochemical CO2 reduction (CO2RR) is systematically tailored. It is found that the Ni1-PNC with Ni1-N3P site exhibits superior performance with a current density of 14.6mA cm-2 and a Faradaic efficiency of 90.6% at -0.8V versus RHE for CO production, far exceeding Ni1-NC and Ni1-BNC SACs. Detailed characterizations and theoretical calculations reveal a linear relationship between the valence state of Ni species and the CO2RR performance. The incorporation of P species facilitates the electronic localization around the Ni1 center, significantly promoting the adsorption of CO2 and the formation of key *COOH intermediate to enhance CO2RR. This work provides a feasible approach to quantitatively manipulate the electronic structure of single-atom metal sites and to rationally design highly efficient catalysts for boosted performance.
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