Abstract: To address the issue of intense mining-induced pressure in panels with thick and hard roofs, this study employs a combination of physical simulation, numerical simulation, and theoretical analysis to investigate the mechanical behavior of mining-affected load-bearing structures under thick and hard roof conditions. The mining-induced bearing state of thick and hard roof strata at different extraction distances is examined, and the evolution law of energy accumulation in coal-rock bearing bodies during face retreat is studied. The relationship between the bearing state of thick and hard key strata and the unloading stress field is summarized. A discriminant criterion for the mining-induced bearing state of composite load-bearing structures is proposed, and a system is established for predicting the spatiotemporal evolution of energy accumulation in thick and hard key strata under mining-induced activity. The spatial distribution characteristics of energy in the key load-bearing layers are revealed.The results show that the evolution of roof rock fracture and instability in the panel uses the different thick and hard roof layers as mechanical boundaries, forming a “composite mining-induced bearing system” composed of the thick and hard roof and overlying weak strata. Before fracture and instability, the thick and hard roof accumulates elastic energy, and at the moment of fracture, the dynamic pressure response of the working face is significantly enhanced. Energy density is highest in coal-rock bearing bodies near the coal seam and forms energy accumulation contours of varying degrees in the vertical direction. Energy density in strata farther from the coal seam gradually decreases, while the sustained bearing state of coal-rock bodies during mining intensifies. The position of maximum bending moment in thick and hard key strata along the strike and dip is located in the middle of the exposed area: when the strike span is smaller than the dip span, the maximum bending moment is in the middle along the strike; when the strike span is larger than the dip span, it is in the middle along the dip. When the maximum bending deformation of the thick and hard key strata exceeds the unloading rebound S of the overlying thick and hard bearing layer, the panel roof forms a “composite bearing structure” jointly supported by multiple thick and hard key strata, with energy accumulation distributed spatially. Due to the distribution characteristics of bending subsidence in the thick and hard key strata, the energy accumulation and unloading range in different strata are inversely proportional to the distance from the goaf, and the energy accumulation and unloading range develop upward in a “semi-elliptical” shape in the overlying strata.