Efficient, durable, and economical oxygen reduction catalysts are key for practical applications such as fuel cells and metal–air batteries. Single atom catalysts (SACs) have attracted sustained and widespread attention owing to their unique electronic properties and exceptional atomic utilization, positioning them as promising electrocatalysts in energy conversion and storage. However, the symmetric charge distribution of the metal site in the symmetric M‐N4 configuration of SACs is not conducive to electron transfer and transport in electrocatalytic reactions, resulting in a low adsorption energy for oxygen reduction reaction (ORR) related species (*OH, *O, and *OOH), which severely limits the intrinsic activity of the electrocatalysts. To overcome this limitation and improve the activity and durability, heteroatom doping can effectively modulate the local coordination environment (LCE) of the metal atom, including the coordinating atoms, coordination shells and coordination number. These modifications have significantly improved the performance of carbon supported SACs with M‐N4 configuration in the ORR. Based on this, a thorough summary of the major progress made in recent years in adjusting the LCE of SACs through doping with heteroatoms is provided and a perspective on the future development is offered here.