This study introduces a novel three-dimensional orthogonal accordion structure (3D-OAS) as the cellular core of sandwich panels, achieving multi-directional zero Poisson’s ratio through the orthogonal combination of two-dimensional accordion structures. To analyze its static characteristics effectively, a two-dimensional equivalent Reissner–Mindlin model (2D-ERM) was established utilizing the variational asymptotic method (VAM). The accuracy of 2D-ERM was confirmed by conducting three-point bending tests on 3D-printed specimens and analyzing the in-plane and out-of-plane deformation results of the 3D finite element model (3D-FEM). The comparison of global displacement contours and path-displacement curves between 3D-FEM and 2D-ERM showed a high level of agreement in predicting static deformation. The equivalent stiffness of SP-3D-OAS steadily increased as the inclined angle deviates by 90-degree, irrespective of whether it pertains to the convex or concave angle. Evaluation of deformability in sandwich panels with different cellular core forms revealed superior comprehensive performance in 3D-OAS, followed by 3D-YRS and 3D-XYAS, with a reduction of 16.41% and 17.35% in specific stiffness, respectively. Compared to the 3D-FEM, 2D-ERM significantly reduces computation time without compromising engineering accuracy. The research results provide a useful reference for optimal design of sandwich panels with multi-directional ZPR cellular core.
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