The second step of any LCA is to select the impact categories and indicators that are relevant and meaningful for the goal and scope of the study. These categories are the environmental issues that are affected by the product or system, such as global warming, acidification, eutrophication, or human health. The indicators are quantifiable measures that represent the potential contribution of the product or system to the impact categories, such as carbon footprint, acidification potential, eutrophication potential, or disability-adjusted life years. When selecting these categories and indicators, criteria such as relevance, completeness, consistency and transparency should be taken into consideration. Relevance refers to reflecting the most significant environmental impacts of the packaging material and its life cycle stages, as well as the interests and expectations of stakeholders and decision-makers involved in the LCA. Completeness implies covering all relevant environmental aspects and dimensions of the packaging material and its life cycle stages, such as emissions, resources, land use or biodiversity. Consistency means being compatible and comparable with each other and with the functional unit and system boundaries of the LCA, as well as with data quality requirements and LCA standards and guidelines. Transparency requires clearly defining and documenting sources, assumptions, uncertainties and limitations of data and methods used for the LCA.