So from the GCC 10 documentation:

> The ISO C standard defines (in clause 4) two classes of conforming implementation. A "conforming hosted implementation" supports the whole standard including all the library facilities; a "conforming freestanding implementation" is only required to provide certain library facilities: those in '<float.h>', '<limits.h>', '<stdarg.h>', and '<stddef.h>'; since AMD1, also those in '<iso646.h>'; since C99, also those in '<stdbool.h>' and '<stdint.h>'; and since C11, also those in '<stdalign.h>' and '<stdnoreturn.h>'. In addition, complex types, added in C99, are not required for freestanding implementations.

> The standard also defines two environments for programs, a "freestanding environment", required of all implementations and which may not have library facilities beyond those required of freestanding implementations, where the handling of program startup and termination are implementation-defined; and a "hosted environment", which is not required, in which all the library facilities are provided and startup is through a function 'int main (void)' or 'int main (int, char *[])'. An OS kernel is an example of a program running in a freestanding environment; a program using the facilities of an operating system is an example of a program running in a hosted environment.

> GCC aims towards being usable as a conforming freestanding implementation, or as the compiler for a conforming hosted implementation. By default, it acts as the compiler for a hosted implementation, defining '__STDC_HOSTED__' as '1' and presuming that when the names of ISO C functions are used, they have the semantics defined in the standard. To make it act as a conforming freestanding implementation for a freestanding environment, use the option '-ffreestanding'; it then defines '__STDC_HOSTED__' to '0' and does not make assumptions about the meanings of function names from the standard library, with exceptions noted below. To build an OS kernel, you may well still need to make your own arrangements for linking and startup. *Note Options Controlling C Dialect: C Dialect Options.

> GCC does not provide the library facilities required only of hosted implementations, nor yet all the facilities required by C99 of freestanding implementations on all platforms. To use the facilities of a hosted environment, you need to find them elsewhere (for example, in the GNU C library). *Note Standard Libraries: Standard Libraries.

> Most of the compiler support routines used by GCC are present in 'libgcc', but there are a few exceptions. GCC requires the freestanding environment provide 'memcpy', 'memmove', 'memset' and 'memcmp'. Finally, if '__builtin_trap' is used, and the target does not implement the 'trap' pattern, then GCC emits a call to 'abort'.

So the last paragraph means that my remark about the Linux kernel might be wrong.

So the required headers are all about basic constants for types, the types themselves (bool), and basic language features like stdarg, iso646 or stdalign. Sounds sensible to me. Not sure what C++ does with that.

This matches with https://en.cppreference.com/w/c/language/conformance.html . Since C23, stdlib.h is also required for dynamic allocation, string conversions and some other things.

This also actually matches the links provided by you. In https://eel.is/c++draft/cstdlib.syn you see that not all declarations are actually marked for freestanding implementations.