I'm trying to build a simple Fortran program using a Makefile and the Intel Fortran compiler and to link it against BLAS and LAPACK eventually. If I build the program from the command line using

ifort xxx.f90 -L/Library/Developer/CommandLineTools/SDKs/MacOSX.sdk/usr/lib

then the building succeeds without issues. However, when I try the same but in a Makefile, namely

runme:
    ifort -c ./src/debug/main_debug.f90
    ifort -o runme *.o -L/Library/Developer/CommandLineTools/SDKs/MacOSX.sdk/usr/lib
    rm -f *.o *.mod

The linker is not able to find the System library.

ipo: warning #11109: unable to find -lSystem in /Library/Developer/CommandLineTools/SDKs/MacOSX.sdk/usr/lib/libSystem.tbd
ipo: warning #11109: unable to find -lpthread in /Library/Developer/CommandLineTools/SDKs/MacOSX.sdk/usr/lib/libpthread.tbd

This is on MacOS 12.2.1.