Details of some of the environment variables which affect an R session.
Some variables set on Unix-alikes, and not (in general) on Windows.
DISPLAY:Optional: used by X11, Tk (in
      package tcltk), the data editor and various packages.
EDITOR:The path to the default editor: sets the
      default for options("editor") when namespace
      utils is loaded.
PAGER:The path to the pager with the default setting of
      options("pager"). The default value is chosen at
      configuration, usually as the path to less.
R_PRINTCMD:Sets the default for
      options("printcmd"), which sets the default print
      command to be used by postscript.
R_SUPPORT_OLD_TARSlogical. Sets the default for the
      support_old_tars argument of untar.  Should
      be set to TRUE if an old system tar command is
      used which does not support either xz compression or
      automagically detecting compression type.
Some Windows-specific variables are
GSC:Optional: the path to Ghostscript, used if
      R_GSCMD is not set.
R_USER:The user's ‘home’ directory.  Set by
      R.  (HOME will be set to the same value if not already set.)
TZDIR:Optional.  The top-level directory of the
      time-zone database.  See Sys.timezone.
It is impossible to list all the environment variables which can affect an R session: some affect the OS system functions which R uses, and others will affect add-on packages. But here are notes on some of the more important ones. Those that set the defaults for options are consulted only at startup (as are some of the others).
HOME:The user's ‘home’ directory.
LANGUAGE:Optional. The language(s) to be used for message translations. This is consulted when needed.
LC_ALL:(etc) Optional.  Use to set various aspects of
      the locale -- see Sys.getlocale.  Consulted at startup.
MAKEINDEX:The path to makeindex.
      If unset to a value determined when R was built.
      Used by the emulation mode of texi2dvi and
      texi2pdf.
R_BATCH:Optional -- set in a batch session, that is
      one started by R CMD BATCH.  Most often set to
      "", so test by something like
      !is.na(Sys.getenv("R_BATCH", NA)).
R_BROWSER:The path to the default browser.  Used to
      set the default value of options("browser").
R_COMPLETION:Optional.  If set to FALSE,
      command-line completion is not used.  (Not used by the macOS GUI.)
R_DEFAULT_PACKAGES:A comma-separated list of packages
      which are to be attached in every session.  See options.
R_DOC_DIR:The location of the R doc
      directory.  Set by R.
R_ENVIRON:Optional. The path to the site environment file: see Startup. Consulted at startup.
R_GSCMD:Optional.  The path to Ghostscript, used by
      dev2bitmap, bitmap and
      embedFonts.  Consulted when those functions are
      invoked.  Since it will be treated as if passed to
      system, spaces and shell metacharacters should be escaped.
R_HISTFILE:Optional. The path of the history file: see Startup. Consulted at startup and when the history is saved.
R_HISTSIZE:Optional.  The maximum size of the history
      file, in lines.  Exactly how this is used depends on the
      interface.
      For the readline command-line interface it takes effect
      when the history is saved (by savehistory or at the
      end of a session).
      For Rgui it controls the number of lines saved to the
      history file: the size of the history used in the session is
      controlled by the console customization: see Rconsole.
R_HOME:The top-level directory of the R
      installation: see R.home.  Set by R.
R_INCLUDE_DIR:The location of the R include
      directory.  Set by R.
R_LIBS:Optional.  Used for initial setting of
      .libPaths.
R_LIBS_SITE:Optional.  Used for initial setting of
      .libPaths.
R_LIBS_USER:Optional.  Used for initial setting of
      .libPaths.
R_PAPERSIZE:Optional.  Used to set the default for
      options("papersize"), e.g.used by
      pdf and postscript.
R_PCRE_JIT_STACK_MAXSIZE:Optional.  Consulted when
      PCRE's JIT pattern compiler is first used.  See grep.
R_PDFVIEWER:The path to the default PDF viewer.  Used
      by R CMD Rd2pdf.
R_PLATFORM:The platform -- a string of the form
      cpu-vendor-os, see R.Version.
R_PROFILE:Optional. The path to the site profile file: see Startup. Consulted at startup.
R_RD4PDF:Options for pdflatex processing of
      Rd files.  Used by R CMD Rd2pdf.
R_SHARE_DIR:The location of the R share
      directory.  Set by R.
R_TEXI2DVICMD:The path to texi2dvi.
      Defaults to the value of TEXI2DVI, and if that is unset to a
      value determined when R was built.
      Consulted at startup to set the default for
      options("texi2dvi"), used by
      texi2dvi and texi2pdf in package tools.
R_UNZIPCMD:The path to unzip.  Sets the
      initial value for options("unzip") on a Unix-alike
      when namespace utils is loaded.
R_ZIPCMD:The path to zip. Used by
      zip and by R CMD INSTALL --build on Windows.
TMPDIR, TMP, TEMP:Consulted (in that
      order) when setting the temporary directory for the session: see
      tempdir.  TMPDIR is also used by some of the
      utilities see the help for build.
TZ:Optional.  The current time zone.  See
      Sys.timezone for the system-specific
      formats.  Consulted as needed.
no_proxy, http_proxy, ftp_proxy:(and more).  Optional.  Settings for download.file:
      see its help for further details.
Sys.getenv and Sys.setenv to read and set
  environmental variables in an R session.
gctorture for environment variables controlling garbage
  collection.