Abstract Single variable descriptors serve as pivotal tools for evaluating catalyst performance, elucidating reaction mechanisms and guiding catalyst design in electrocatalysis. Among the existing oxygen electrocatalysis descriptors, e g occupancy stands out for integrating multidimensional electronic factors into a quantitative framework, enabling precise prediction of activity/selectivity trends. However, a comprehensive model for translating the mechanistic insights of e g occupancy into rational catalyst design remains underdeveloped. This review bridges this gap through a systematic analysis of e g occupancy across five dimensions: 1) fundamental principles of e g occupancy tuning via transition metal coordination environments, 2) characterization techniques for e g occupancy determination, 3) its governing role in oxygen evolution/reduction reaction (OER/ORR) mechanisms and kinetics, 4) precise e g occupancy tuning strategies for material design, and 5) emerging challenges and future perspectives in rational catalyst design. By integrating these perspectives, this work not only deciphers the mechanistic link between e g occupancy and catalytic activities but also establishes design principles for e g ‐optimized electrocatalysts, thereby advancing next‐generation oxygen electrocatalysts beyond noble‐metal benchmarks for sustainable energy applications (e.g., fuel cells, water electrolyzers, and zinc‐air batteries).