LC-IMPACT 2.0 quantifies the impacts of macro- and microplastic emissions on marine biodiversity at the endpoint level, expressed as PDF·yr per kg emitted. The model focuses on plastics present in the ocean surface layer, where exposure risks are highest. The impact pathway links plastic release to ocean transport, accumulation, and ingestion by marine species. Ingestion causes physical harm such as digestive blockage, reduced feeding, and mortality. The assessment covers three taxonomic groups: marine mammals, sea turtles, and seabirds. Fate factors describe the dispersion and residence time of plastics using a global particle-tracking ocean model. These factors represent the probability of plastics from each emission region occurring in specific marine ecoregions. Effect factors are derived using a Species Sensitivity Distribution (SSD) approach based on observed ingestion prevalence across species. Regional biodiversity impacts are calculated and converted to global damages using global extinction probabilities (GEP). The CF requires dedicated elementary flows for marine plastic emissions and should not be combined with other ingestion CFs to avoid double counting.