The synthesis of 2‐oxazolidinones from a three component coupling reaction of amines, epoxides, and CO₂. The reaction proceeds in the presence of 1,1,3,3‐tetramethylguanidine under visible light irradiation at atmospheric pressure. The optimized structures of all species involved in the reaction mechanism along with transition states have been described based on the DFT calculations. The developed methodology represents a promising approach of employing CO₂ as a naturally abundant and non‐toxic carbon resource to produce profitable chemicals.