(a) Prior to adopting or approving a project, the board shall consider the materials generated pursuant to sections 3777 through 3779. The board may approve the SED prior to, or at the same time, as it adopts the project. Upon adoption of the resolution adopting the project, the SED shall become final.

(b) The Final SED includes:

(c) For each significant impact identified in subdivisions (b)(2) and (b)(4)(B) of section 3777, the board shall adopt findings as described in State CEQA Guidelines section 15091 for significant environmental effects identified in an environmental impact report, and if the project as adopted will result in the occurrence of significant effects that are not avoided or substantially lessened, the board shall adopt a statement described in State CEQA Guidelines section 15093 for similar significant effects identified in an environmental impact report.