Based on the static compression experiments, the compressive stress-strain curve of multi-layer corrugated boards is simplified into three sections of linear elasticity, sub-buckling going with local collapse and densification. By considering the structure factors of multi-layer corrugated boards, the energy absorption model is obtained and characterized by the structure factors of corrugated cell-wall. The model is standardized by the solid modulus and it is universal for corrugated structures of different basis material. In the liner-elastic section, with the increase of the load, the energy absorption per unit volume of multi-layer corrugated boards gradually increases; in the sub-buckling section going with local collapse, the compression resistance of multi-layer corrugated boards goes on under a nearly constant load, but the energy absorption per unit volume rapidly increases with the increase of the compression strain. It is shown as an ascending curve in the energy absorption diagram. In the densification section, the corrugated sandwich core has no energy absorption capability. A good consistency is achieved between theoretical and experimental energy absorption curves. In designing the cushioning package, the cushioning properties can be evaluated by the theoretical model without more experiments. The suggested method to develop the energy absorption diagram for corrugated boards can be used to characterize the cushioning properties and optimize the structures of corrugated sandwich structures. Based on the static compression experiments, the compressive stress-strain curve of multi-layer corrugated boards is simplified into three sections of linear elasticity, sub-buckling going with local collapse and densification. By considering the structure factors of multi-layer corrugated boards, the energy absorption model is obtained and characterized by the structure factors of corrugated cell-wall. The model is standardized by the solid modulus and it is universal for corrugated structures of different basis material. In the liner-elastic section, with the increase of the load, the energy absorption per unit volume of multi-layer corrugated boards gradually increases; in the sub-buckling section going with local collapse, the compression resistance of multi-layer corrugated boards goes on under nearly constant load, but the energy absorption per unit volume rapidly increases with the increase of the compression strain. It is shown as an ascending curve in the energy absorption d A good consistency is achieved between theoretical and experimental energy absorption curves. The articleing cushioning properties of the cushioning can be evaluated by the theoretical model without more experiments. The suggested method to develop the energy absorption diagram for corrugated boards can be used to characterize the cushioning properties and optimize the structures of corrugated sandwich structures.