It depends upon the area of application. Generally, sulphur content determination in the coal is required to assess the quality of the coal as an efficient and eco-friendly fuel. However, the activated carbon does not contain much quantity of sulphur and if it is present then at several times is not accessible for the reaction as minute quantity is present at the micropores of the AC. If the AC is used as an adsorbent, then in few cases like the removal of mercury is enhanced by the presence of sulphur on the surface. If AC is supposed to be used as a catalyst support in any reaction or adsorbent where removal of contaminant is assured by formation of chemical complexes then quantity of sulphur should be known as sulphur is always present in highly reactive state and may leads to the formation of undesired products. In short, it is good to analyse the sulphur content of AC as it can also gives the idea about extent of leaching of sulphur in the desired product.
Slightly off topic, but relevant, biochar is (un)activated carbon meant for use as a soil amendment and to sequester CO2. In this context (as Sumit well pointed out) Sulfur content is important because of its role as a plant growth nutrient (see link). That is why I find it useful to know.