Abstract Integrated carbon capture and utilization is an innovative CCUS technology that bypasses the need for CO 2 release, purification, compression, and transportation. Instead, it employs soluble or solid sorbents as intermediaries to enrich low‐concentration CO 2 from flue gas or air into CO 2 adducts, which are then directly used as substrates in CO 2 utilization reactions to complete the ICCU process. These absorbents, whether soft soluble materials or solid hard materials, not only facilitate CO 2 transfer but also act as scaffolds for hosting molecular catalysts, nanocatalysts, or single‐atom catalysts, making them the critical bridge between CO 2 capture and conversion in ICCU technology. This review offers a material‐centric perspective on the ICCU, highlighting the design, function, and integration of both soft and solid sorbents that serve as dual‐function CO 2 carriers and catalysts. By systematically comparing liquid‐ and solid‐phase systems, a cross‐phase framework is established that links absorbent properties to reactor design, product selectivity, and scalability. Particular emphasis is placed on the interdependence between material properties and process integration, as well as recent progress in coupling CO 2 activation with energy efficiency. Key challenges and opportunities are analyzed, including catalyst anchoring, energy savings through process simplification, and scalability barriers.
Sun et al. (Tue,) studied this question.