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Strategic environmental assessment (SEA) is intended to go beyond the assessment of the likely environmental consequences of specific projects. However, SEA relies formally on a conceptual and methodological background that is centred on the analysis of likely environmental impacts of decisions related to policies, plans and programmes. This paper attempts to find a common theoretical denominator for the different d emands placed on SEA when it is imposed on a case study. The concept of decisional environment values (DEVs) is the suggested approach:DEV is defined here as an objective entity that could constitute the study object of environmental assessment.

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