Activated carbon is regarded as an effective desulfurization and denitrification material due to its excellent adsorption performance and economic benefits. This paper systematically reviews the research progress of modified activated carbon for the removal of SO2 and NOx from industrial waste gas from three directions：raw material selection，activation method and modification technology. The characteristics of activated carbon prepared from different raw materials and the influence of activation methods on the performance of activated carbon are discussed in detail，and the functions of activated carbon are further enhanced by acid-base modification，metal oxide loading，ammonia modification，ultraviolet modification， microwave modification， and nanomaterial composite modification. The results show that compared with coal-based，biomass，and other raw materials，low-rank coal，high lignin and nitrogen-rich biomass are the preferred raw materials for the preparation of high-performance activated carbon. Physical and chemical activation methods significantly affect the adsorption performance by regulating pore structure and specific surface area. A variety of modification methods further improve the functionality：metal oxide loading uses redox cycling to enhance catalytic performance；ammonia modification introduces nitrogen-containing functional groups to improve surface alkalinity and gas affinity； ore loading balances performance and cost. In addition， new modification methods such as ultraviolet irradiation， microwave heating， and nanomaterial composite are expected to further strengthen the reaction site and structural stability， but they still face challenges in process complexity，cost control，and large-scale application. In conclusion，activated carbon demonstrates the potential of efficient and collaborative desulfurization and denitrification through structural optimization and functional modification，and is an important material basis for achieving clean industrial emissions.