Abstract The precise identification of single‐atom catalysts (SACs) activity and boosting their efficiency toward CO 2 conversion is imperative yet quite challenging. Herein, for the first time a series of porous organic polymers is designed and prepared simultaneously, containing well‐defined M–N 4 and M–N 2 O 2 single‐atom sites. Such a strategy not only offers multiactive sites to promote the catalytic efficiency but also provides a more direct chance to identify the metal center activity. The CO 2 photoreduction results indicate that the introduction of salphen unit with Ni–N 2 O 2 catalytic centers into pristine phthalocyanine‐based Ni–N 4 framework achieves remarkable CO generation ability (7.77 mmol g –1 ) with a high selectivity of 96% over H 2 . In combination with control experiments, as well as theoretical studies, the Ni–N 2 O 2 moiety is evidenced as a more active site for CO 2 RR compared with the traditional Ni–N 4 moiety, which can be ascribed to the M–N 2 O 2 active sites effectively reducing the energy barrier, facilitating the adsorption of reaction radicals *COOH, and improving the charge transportation. This work might shed some light on designing more efficient SACs toward CO 2 reduction through modification of their coordination environments.