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$ set comspec
...

$ perl -le "print 'COMSPEC : ', $ENV{COMSPEC}"
COMSPEC : C:\WINDOWS\system32\cmd.exe

$ set | grep -i ^shell
shell   /bin/tcsh
...

$ perl -le 'print "SHELL : ", $ENV{SHELL}'
SHELL : /bin/bash

$ set var
var=%OS%
...
$ perl -MWin32 -e "print $ENV{var} .= ' evaled' , '  => ', Win32::Expa
+ndEnvironmentStrings($ENV{var})"
%OS% evaled  => Windows_NT evaled

$ set var=Foo

...

$ set var
var=Baz