How to Avoid Error 'ld: library not found' macOS* Big Sur

Error ‘ld: library not found for <LIBRARY_NAME>`  where LIBRARY_NAME might be -lpthread, -System etc occurs when building projects with Intel® Fortran compiler from Intel® oneAPI HPC Toolkit 2021.3.

Adding the -L/........Developers.....  leads to a successful build that can be executed but the user still observes multiple warnings from LD that IPO library files not found

Solution:

There are two solutions, the simpler one (1)  and more complicated (2):

1.    Install command-line tools only
a)    Install the Xcode command-line utilities:   xcode-select --install
b)    Run: sudo xcode-select -s /Applications/Xcode.app/Contents/Developer
c)    You may be prompted to accept a license.  If so, accept the license with: sudo xcodebuild -license

2.    Install the full  Xcode* system from the App Store*

As a result, the linker runs successfully. -L/......./Developers/...   and  -lpthread -lm -ldl that was required for Catalina is no longer required as well.

Please, note that Fortran Integration into Xcode Removed.