The gradual increase in carbon dioxide (CO 2 ) concentration in the atmosphere has been recognized as a significant problem for humankind. CO 2 flue gas is one of the most apparent contributing sources of emissions. CO 2 capture and conversion are environmental-friendly and efficient ways to reduce atmospheric carbon dioxide emissions from flue gases. Considering the traditional expensive gas purification process of low-concentration CO 2 , the low-cost capturing and electrocatalytic CO 2 reduction (ECR) at low concentration by newlydeveloped carbon-based materials provide an attractive approach to convert low-concentration CO 2 in flue gas into high-value fuels and chemicals. Developing and integrating carbon-based capturing and catalytic materials with an understanding of the mechanism has a promising future and will promote this technology toward practical application. This review describes recent progress in the design, preparation, and structural characterization of existing carbon-based materials for the capture and catalysis of low-concentration CO 2 . The crucial factors of capturing and catalysis performance of all the carbon-based materials are also summarized. Furthermore, the review identifies existing research problems and challenges, and outlines future research directions. We also discuss the prospects for the industrialization of low-concentration CO 2 capture and ECR. The remaining technological challenges and future directions for enhancing and applying of carbon-based materials for CO 2 capture and electrocatalytic reduction are highlighted.