but if I pass the directories with, respectively, -I and -L everything works perfectly

LIBRARY_PATH
The value of LIBRARY_PATH is a colon-separated list of directories, much like PATH. When configured as a native compiler, GCC tries the directories thus specified when searching for special linker files, if it can't find them using GCC_EXEC_PREFIX. Linking using GCC also uses these directories when searching for ordinary libraries for the -l option (but directories specified with -L come first).

CPATH
C_INCLUDE_PATH
CPLUS_INCLUDE_PATH
OBJC_INCLUDE_PATH
Each variable's value is a list of directories separated by a special character, much like PATH, in which to look for header files. The special character, PATH_SEPARATOR, is target-dependent and determined at GCC build time. For Windows-based targets it is a semicolon, and for almost all other targets it is a colon.

CPATH specifies a list of directories to be searched as if specified with -I, but after any paths given with -I options on the command line. The environment variable is used regardless of which language is being preprocessed.

The remaining environment variables apply only when preprocessing the particular language indicated. Each specifies a list of directories to be searched as if specified with -isystem, but after any paths given with -isystem options on the command line.

There's LD_LIBRARY_PATH and several other LD_ environment variables (LD_SEARCH_PATH may be there as well, don't know). These are for the loader (linker for Windows people) and specify directories where shared objects are looked for.