Transition metal catalysts are widely used in the 2e- ORR due to their cost-effectiveness. However, they often encounter issues related to low activity. Defect engineering are used on developing highly active catalysts, which can effectively modify active sites and promote electron transfer. Here, carbon-coated Ni3S2 (Ni3S2@C), where the additional sulfur vacancies (VS) is prepared induced by the carbon layer is coupled with active nickel sites. Through in situ and ex situ experiments combined with DFT calculations, it is demonstrated that the carbon layer can regulate the quantity of VS in Ni3S2. Materials with a higher concentration of VS exhibit enhanced 2e- ORR activity and higher H2O2 selectivity. In situ Raman spectroscopy confirms that Ni serves as the key active site in this catalyst. DFT calculations indicate that the OOH binding energy (ΔG) decreases with an increase in the number of VS, favoring the protonation of *OOH to generate H2O2. Upon performance testing, the average H2O2 selectivity is 92.3%, with the highest yield reaching up to 3860mmolgcat-1h-1. It is noteworthy that Ni3S2@C exhibits high stability, with only a slight decrease in 2e- pathway selectivity after 5000 cycles of ADT.