Granular activated carbon (GAC) is hierarchical porosity material that yields better in low frequency sound absorption performance compared with many traditional porous materials due to the sorption effect created by nanometer-scale pores within the particles. In 2017, a triple porosity model accounting for the sorption effect in the micropores was proposed by Venegas et al. In the proposed model, some of input parameters (i.e., mesopore size and micropore effective diffusion coefficient) were fitted by matching the model to measured the surface impedance of a GAC stack; however, some fitted values are questionable from an inorganic material perspective. In the present work, the GAC material parameters, such as micro- and meso-pore sizes, were estimated from a standard isotherm measurement. The measurement results showed a standard Langmuir type isotherm behavior at different temperatures: i.e., 273.15 and 293.15 K. Thus, if the isotherms can be described with the Langmuir model, then the Langmuir constant and heat of adsorption can be estimated based on the isotherms. Finally, these parameters were used as the input to the GAC model and the absorption coefficient was calculated. The calculated result was also compared with the absorption coefficient measured following the E1050 standard.