Transition metal-and nitrogen-codoped graphene (referred to as MÀ NÀ G, where M is a transition metal) has emerged as an important type of single-atom catalysts with high selectivities and activities for electrochemical CO 2 reduction (CO 2 R) to CO. However, despite extensive previous studies on the catalytic origin, the active site in MÀ NÀ G catalysts remains puzzling. In this study, density functional theory calculations and computational hydrogen electrode model is used to investigate CO 2 R reaction energies on ZnÀ NÀ G, which exhibits outstanding catalytic performance, and to examine kinetic barriers of reduction reactions by using the climbing image nudged elastic band method. We find that single Zn atoms binding to N and C atoms in divacancy sites of graphene cannot serve as active sites to enable CO production, owing to *OCHO formation (* denotes an adsorbate) at an initial protonation process. This contradicts the widely accepted CO 2 R mechanism whereby single metal atoms are considered catalytic sites. In contrast, the C atom that is the nearest neighbor of the single Zn atom (C NN ) is found to be highly active and the Zn atom plays a role as an enhancer of the catalytic activity of the C NN . Detailed analysis of the CO 2 R pathway to CO on the C NN site reveals that *COOH is favorably formed at an initial electrochemical step, and every reaction step becomes downhill in energy at small applied potentials of about À 0.3 V with respect to reversible hydrogen electrode. Electronic structure analysis is also used to elucidate the origin of the CO 2 R activity of the C NN site.