The purpose of this study is to present a method of material design of functionally graded material (FGM) plate exhibiting the functions of absorption and shield of plane electromagnetic wave under thermal environment. The FGM plate is divided into n homogeneous layers, which have distinct, constant electromagnetic properties, and then the approximate analytical solutions are derived for reflection attenuation and shielding effect. The numerical calculations are carried out for the FGM plate with the graded complex permittivity expressed in the form of power function.