The work aims to design environmentally friendly LCD buffering cushion and study the buffering effect during the drop impact based on the finite element analysis. Green LCD buffering cushion was designed by folding corrugated board. The physical models for LCD and buffering cushion were established in the finite element software of ABAQUS. The corner drop impact response in the course of transportation of LCD was simulated by the finite element software to analyze the buffering effects of buffering cushion. In the course of corner drop impact, the equivalent stress nephogram showed that deformation was serious at the drop corner of cushion where the stress concentrated and the maximum stress reached up to 1.293 MPa. However, the maximum stress did not exceed the yield limit of corrugated board. From impact acceleration curve, it showed that the maximum impact acceleration of quick-wear parts was 748 m/s2 at the dropping height of 1 m, which did not exceed the permissible fragility of LCD. The environmentally friendly buffering cushion folded by corrugated board can meet the requirements of cushion packaging, which protects LCD from drop impact effectively.