We analyze the accuracy and well-posedness of generalized impedanceboundary value problems in the framework of scattering problemsfrom unbounded highly absorbing media. We restrict ourselves in this first workto the scalar problem (E-mode for electromagnetic scattering problems). Compared to earlier works, the unboundedness of the rough absorbing layer introduces severe difficultiesin the analysis for the generalized impedance boundary conditions, sinceclassical compactness arguments are no longer possible. Our new analysisis based on the use of Rellich-type estimates and boundedness of L2solution operators. We also discuss some numerical experimentsconcerning these boundary conditions.