ABSTRACT Promoting C─C bond cleavage of ethanol to achieve a complete 12‐electron pathway (C1 pathway) for ethanol oxidation reaction (EOR) is crucial for the development of highly efficient direct ethanol fuel cells. In this study, a highly porous ultrathin PdSn nanomesh (NM) with high proportion of low‐coordinated edge and step sites is developed for alkaline EOR. The PdSn NM/C catalyst exhibited superior specific activity of 21.9 ± 0.9 mA cm −2 Pd with a significantly enhanced Faradaic efficiency of C1 pathway to CO 2 . In situ attenuated total reflection surface enhanced infrared absorption spectroscopy measurements demonstrated the significant enhancement of C1 selectivity on PdSn NM/C. Theoretical calculations further revealed the pivotal role of low‐coordinated edge and step sites in effectively lowering the activation energy barrier for C─C bond cleavage of CH 3 CO*. This work provides a strategy for the rational design of highly efficient EOR electrocatalysts through low‐coordinated site engineering.