Carbon materials are the key hosts for the sulfur cathode to improve the conductivity and confine the lithium polysulfides (LiPSs) in lithium–sulfur batteries (LSBs), owing to their high electronic conductivity and strong confinement effect. However, physical or chemical trapping methods have limitations in preventing the dissolution and accumulation of LiPSs in the electrolyte. Catalysis has emerged as a fundamental solution to accelerate the sluggish redox kinetics, and carbon materials acting as catalyst supports or direct catalysts significantly impact the reaction efficiency. Herein, the roles of carbon in the catalysis of LSBs are systematically discussed, focusing on the influence of surface area, pore structure, and surface chemistry on sulfur conversion. Then, two modification strategies, vacancy defects and heteroatom doping, that endow carbon with catalytic activity are summarized. Finally, the remaining challenges and solutions are outlined in terms of the preparation and characterization of the functional carbon in LSBs. This perspective provides essential insights and guidance for the rational design of carbon‐based catalysts in LSBs.