According to this CMake issue when toolchain calls link_directories and include_directories these are detected as <LANG>_IMPLICIT_{LINK,INCLUDE}_DIRECTORIES and therefore removed from command line args.
Clearly your toolchain works in practice, but I suspect there could be cases where it can backfire. In the same issue CMake maintainers recommend using CMAKE_<LANG>_STANDARD_LIBRARIES and CMAKE_<LANG>_STANDARD_INCLUDE_DIRECTORIES by the toolchains.