The book is divided in two parts. The first one analyzes the critical load and level concepts, and the methodological framework for Environmental Impact Statement (E.L.S.). In line with this, critical loads and levels represent the system vulnerability and excedances of critical values identify zones where impacts could occur. These are evaluated according to a set of criteria, talking into account present and future land use, their socio cultural interest, economic value of their natural resources and ecological quality of the whole system. In addition to Environment Impact Statement of air pollutants, the proposed formalism allows assessing the external cost of gaseous emission. The second part applies the developed ideas to a practical case: a hypothetical coal power plant on Valdecaballeros (Badajoz, Spain). Environmental impact on forestry ecosystems is studied on a 70 km radius area around the plant. The assessment of the external costs rely on yield losses associated with gaseous emission of the hypothetical plant. (Author) 100 refs.