Two challenging tasks in pore-scale modeling of a gas diffusion layer (GDL) are realistic microstructure reconstruction and stress-strain simulation to differentiate the heterogeneous materials. This study proposes a novel method for reconstructing a GDL using fiber tracking technique and pore-scale modeling to investigate its stress-strain and anisotropic transport properties. X-ray computed tomography, fiber tracking, and morphological processing techniques were employed to reconstruct a realistic GDL. Pore-scale modeling was performed to compute the stress-strain, gas diffusivity, and electrical-thermal conductivity at different compression ratios. The sensitivity of compression speed and Young's modulus were investigated to balance the accuracy and computing cost of stress-strain simulation. The results showed that Young's modulus of 1 GPa and compression speed of 3 m/s meet the requirements for both accuracy and computational cost. The reconstructed GDL showed good agreements with the experimental data when considering fibers' orientation, length, and curvature. It was found that the stress among fibers was approximately five times higher than binders. The anisotropic ratios of diffusivity and conductivity decreased from 1.35 to 1.25, and 15 to 5, respectively, as the compression ratio increased to 25%. This study can provide accurate predictions and guidelines for GDL design with low stress and high performance.