Abstract Local compression distribution in the gas diffusion layer (GDL) of a polymer electrolyte membrane fuel cell (PEMFC) and the associated effect on electrical material resistance are examined. For this purpose a macroscopic structural material model is developed based on the assumption of orthotropic mechanical material behaviour for the fibrous paper and non-woven GDLs. The required structural material parameters are measured using depicted measurement methods. The influence of GDL compression on electrical properties and contact effects is also determined using specially developed testing tools. All material properties are used for a coupled 2D finite element simulation approach, capturing structural as well as electrical simulation in combination. The ohmic voltage losses are evaluated assuming constant current density at the catalyst layer and results are compared to cell polarisation measurements for different materials. The results show that the largest part of the polarisation difference found between roll-good and batch type materials with wide channel flowfields is well captured by the simulation and is due to additional electrical losses in the locally low compressed GDL. Thus, for the first time a broader understanding of the significant performance impact of diffusion layer mechanical properties is generated. However, at higher loads an interaction of compression with electrical and additional heat and mass transport effects occurs, which will be included in the next part of the study. This part is limited to structural mechanics and coupled electrical transport effects.