Decision 33 G.R. No. 215988 In November 2003, construction of SM City Baguio, located within the SM Pines Resort complex, was completed. A few years later, it expanded its existing mall on Luneta Hill to increase parking and commercial spaces. 140 On April 5, 2011, 141 in relation to the application for an amended environmental compliance certificate, the Environmental Management Bureau-Cordillera Administrative Region requested additional information on the trees that would be affected by the Expansion Project, particularly: Inventory report on affected trees. The report should include at least a description of the affected trees in terms of number; species; diameter sizes; and, nature as to whether the same were planted or naturally grown. Said report will also serve as material reference and guidance document vis-a-vis the implications of Executive Order No. 23 (Declaring a Moratorium on the Cutting and Harvesting of Timber in the Natural Residual Forest and Creating the Anti-Illegal Logging Task Force) issued by the President of the Philippines. 142 Private respondent SM Investments Corporation complied by submitting a revised Environmental Performance Report and Management Plan. 143 However, while the document contained a detailed inventory 144 of the trees that would be affected by the Expansion Project, it did not provide relevant information as to whether the trees were planted or naturally grown. The missing information is crucial to determine if the affected trees were part of a natural and residual forest, which means it was "composed of indigenous trees, not planted by man[,]" 145 putting them under the coverage of Executive Order No. 23, series of2011. 146 Recognizing the State's role in preserving the remaining forest cover areas, then President Benigno S. Aquino III, through Executive Secretary Paquito N. Ochoa, issued on February 1, 2011 Executive Order No. 23, 147 which declared a moratorium on the cutting of timber in natural and residual forests for any purpose. 140 141 142 143 144 145 146 147 Id. at 713. Id. at I 826. Id. at I 826. Id.at704-1316. Id. at 778-782. Executive Order No. 23 (20 I I), sec. I (I .2). Declaring a Moratorium on the Cutting and Harvesting of Timber in the Natural and Residual Forests and Creating the Anti-Illegal Logging Task Force. Executive Order No. 23 (2011) <http://forestry.denr.gov.ph/images/policies/201 I/eo/executive_order_no._23_692.pdf> (last accessed on March 25, 2019). f