Thanks to @kevinf for the foreach solution -- if one wants to export this list as a somewhat machine-readable file, one will have a hard time with uneven quotes or newlines when using echo or printf, since Make isn't able to quote the data correctly -- one needs to use the $(file ...) function to write the data to avoid sh/bash complaining about invalid syntax. For example, use this in your rule -- it prints variable name, definition and expanded value:
$(file > $(MAKEFILE_ENV_FILE),)
$(foreach v, $(.VARIABLES), \
$(file >> $(MAKEFILE_ENV_FILE),$(v)) \
$(file >> $(MAKEFILE_ENV_FILE), := $(value $(v))) \
$(file >> $(MAKEFILE_ENV_FILE), == $($(v))) \
$(file >> $(MAKEFILE_ENV_FILE),) \
)
(This will still not allow to always distinguish malicious variables with double newlines from two variables, for this one now add a sufficiently unique separator infront of each Makefile-generated newline just after each comma inside $(file >> NAME,TEXT)
)
Set MAKEFILE_ENV_FILE to some filename, e.g.:
MAKEFILE_ENV_FILE := $(abspath $(lastword $(MAKEFILE_LIST))).env