In this paper, a composite sound absorber made of a micro-perforated panel (MPP), an air cavity with embedded resistive screen and a rigid back plate is investigated at high sound pressure level (SPL). The sound absorption coefficient predicted theoretically is compared with the experimental measurement at 150 dB and a good agreement is obtained. It is demonstrated that the incorporation of resistive screen within the air cavity improves significantly the sound absorption that presents a large frequency band and remains almost identical with respect to the SPL compared to a classical MPP absorber whose sound absorption peak varies with the SPL. The MPP absorber with the resistive screen glued on the MPP is studied and different resistive screens are compared at 150 dB and it is observed that the sound absorption coefficient increases with a large frequency band, which depends on the airflow resistivity of the screen. A sensitivity analysis shows that the resistance per unit area of the screen affects the acoustic properties of the absorber at low SPL while at high SPL, the acoustic properties are mainly controlled by the perforation ratio of the MPP and the acoustic orifice Mach number.