To gain insight into the formation process of these materials, their chemical structures were investigated by Fourier-transform infrared (FT-IR) spectroscopy and X-ray photoelectron spectroscopy (XPS), and then carefully compared with B
2O
3. As shown in
Fig. 3b, the FT-IR spectrum of B
2O
3 displayed characteristic absorption bands at 3210 cm
−1, 1457 cm
−1, and 1195 cm
−1, which was attributed to the stretching vibrations of O − H and B − O bonds [
31,
44], and asymmetrically stretched oxygen atoms [
38], which connected the trigonal boron atoms, respectively. For the FT-IR spectra of c-CNBMs, g-CNBMs, and y-CNBMs, the peak assigned to the stretching vibrations of the B-O bonds (
i.e., located at 1440 cm
−1) was also identified, demonstrating the dehydration of BA during the pyrolysis process. Moreover, a series of new characteristic peaks was observed. For instance, the absorption peaks at approximately 1024, 945, and 782 cm
−1 were attributed to the bending vibrations of B-O-C, the stretching vibrations of B-C bonds, and the out-of-plane bending vibrations of the B-N-B structure, respectively [
31,
38,
44]. These findings indicated that the dehydration covalent coupling reaction occurred between the carbon source and BA. The two broad absorption peaks located at 3440 and 3381 cm
−1 were attributed to the stretching vibrations of the N-H/O-H bonds [
31,
38,
44]. In addition, three absorption peaks located at 1630, 1400, and 1100 cm
−1 were assigned to the stretching vibrations of the C=O/C=N, C-O, and C-N bonds, respectively [
41,
52]. These peaks demonstrated the carbonization of H-urea. More importantly, as the pyrolysis temperature increased, the intensity of the absorption peaks corresponding to C=O/C=N (1630 cm
−1) and C-O (1400 cm
−1) increased from the c-CNBMs to g-CNBMs and y-CNBMs, indicating that a higher pyrolysis temperature was beneficial for the carbonization of H-urea and the formation of CPDs or CQDs. These FT-IR results were further confirmed by XPS analysis. As a reference, only the B 1s and O 1s peaks were observed in the XPS spectrum of B
2O
3 (
Fig. 3c), while the HR B 1s and O 1s spectra only exhibited peaks at B-O (194.0 eV) and O-B/O-H (533.0 eV), respectively (Fig. S6 in Supporting information) [
44,
48]. However, the full survey XPS spectra of these three materials exhibited four peaks at 192.1, 284.9, 401.2 and 532.1 eV, which were attributed to B 1s, C 1s, N 1s, and O 1s, respectively. Therefore, these materials contained the same elemental composition (
i.e., C, N, O and B) (Table S1 in Supporting information). The B/O ratios (
i.e., 0.55, 0.58 and 0.62) in the three materials gradually increased along with the pyrolysis temperature, indicating the promoted dehydration of BA. In the HR XPS spectra of each element, the B 1s spectrum was fitted into two peaks at 191.3 eV (B-C/B-N) and 192.4 eV (BCO
2) (
Fig. 3d) [
31,
38,
44,
45]. The C 1s spectrum contained four peaks located at 284.8, 285.5, 286.0 and 288.0 eV, which could be identified as C-C/C=C, C-O, C-N, and C=O/C=N, respectively (
Fig. 3e) [
39,
47]. The N 1s spectrum consisted of three peaks at 399.8, 401.4 and 402.2 eV, which corresponded to the C=N, N-H, and graphite N bonds, respectively (
Fig. 3f) [
41,
52]. The O 1s spectra showed the existence of C-O/C=O bonds at 532.0 eV and O-B/O-H bonds at 533.0 eV (
Fig. 3g) [
31,
32]. The corresponding fitting results are summarized in Table S2, which further provided a relatively quantitative alteration of the different bonds. Herein, the signal of BCO
2 (192.4 eV) means boron atoms being surrounded by carbon and oxygen atoms, revealing the presence of B
2O
3 [
31,
38,
44,
45]. Moreover, the emergence of B-C/B-N (191.3 eV) indicated the formation of covalent bonds between the B
2O
3 and CDs through the dehydration reaction, and these bonds could facilitate n→
σ* interactions for TSC emissions [
38]. With increasing pyrolysis temperature, the BA molecules dehydrated to form B
2O
3, resulting in a decrease in B-C/B-N and an increase in BCO
2 bonds. More notably, when the pyrolysis temperature increased from 240 ℃ to 300 ℃, the content of C obviously decreased (Table S1), which further revealed that more carbon sources were consumed at higher pyrolysis temperatures, resulting in the growth of the sp
2 hybrid structure
via the dehydration, deamination, and carbonization reactions. All of these contributed to the obvious increase in C-O, C=O/C=N bonds and graphite N, and decrease in C-C/C=C, C-N, and N-H bonds (Table S2). In addition, CPDs and CQDs gradually formed in the g-CNBMs and y-CNBMs due to the relative higher pyrolysis temperature (
i.e., 260 and 300 ℃, respectively). These observations were consistent with the FT-IR analysis, and TEM and HR TEM results discussed above.