In recent years, Taiwan's government has been promoting a circular economy for industrial renovation. To enhance the value of building materials made from recycled resources, researchers carried out a project connecting recycled glass to high-performance materials with the objective of developing sound absorption materials for interior design. In this paper, we adopted a ceiling system that included panels of expanded metal mesh and infill of glass wool or foamed cement bricks made from recycled glass as study objects. The sound absorption performance was tested in a reverberation room of an architectural acoustics laboratory via ISO 354 and ISO 11654, and we studied the combination of various panel thicknesses and aperture shapes of the expanded metal mesh, as well as the thickness of the air gap in the back side. The results demonstrated that glass wool with non-woven cloth had good sound absorption performance, and its low frequency absorption was improved when combined with expanded metal mesh. Finally, we were able to propose two kinds of ceiling panel products that provided various sound absorption and flameproof features for interior design.