The documentation of the INCLUDES option of install(TARGETS) command says: "This option specifies a list of directories which will be added to the INTERFACE_INCLUDE_DIRECTORIES target property of the <targets> when exported by the install(EXPORT) command." But using it has no effect, for example:
ARCHIVE DESTINATION bin
LIBRARY DESTINATION lib
RUNTIME DESTINATION lib
The installed foo-config.cmake doesn't set INTERFACE_INCLUDE_DIRECTORIES.