Large-size electromagnetic absorbers are mainly used in anechoic and semi-anechoic chambers for electromagnetic compatibility testing. Therefore, the determination of the reflectivities in the low-frequency range (30-300 MHz) are of paramount importance in the performance evaluation of the absorber and, finally, in a "dark room" design. We here present a low-frequency approximation of the reflectivity based on a boundary and surface integral equation technique. This approach makes it possible to compare the approximation to the rigorous integral equation approach and to other approximations in the literature. The validity of the new low-frequency approximation is discussed based on reflectivity calculations of representative two- (2-D) and three-dimensional (3-D) absorber structures.