Electrochemical reduction of CO2 to valuable C1 products is a promising strategy for carbon mitigation and renewable energy storage. Copper-based single-atom catalysts have garnered significant attention due to their exceptional catalytic performance for CO2 reduction reactions. In this study, we used density functional theory to systematically investigate the effect of heteroatom (B, O, S) doping on Cu–N–C SACs. By adjusting the coordination environment of Cu active sites, we aimed to enhance the catalytic efficiency and selectivity for C1 products, such as CO, HCOOH, CH3OH, and CH4. Our results reveal that doping with heteroatoms significantly modulates the electronic structure of the Cu active sites, thereby influencing CO2 adsorption, intermediate stabilization, and reaction pathways. The S-doped Cu-N2S2-1 and Cu-N2S2-2 catalysts exhibit superior CO selectivity, while B-doped Cu-N2B2-2 and Cu-N1B3 catalysts demonstrate high HCOOH production efficiency. The Cu-N2B2-1 catalyst shows optimal activity for multi-electron products (CH3OH and CH4), while Cu-N1B3 and Cu-N0O4 display superior selectivity for CH3OH and CH4, respectively. Stability analyses confirm the structural and electrochemical robustness of these catalysts under operating conditions. This work provides critical insights into the coordination engineering of Cu SACs and establishes a rational design strategy for high-performance catalysts in sustainable CO2 conversion.