diff --git a/tools/cmakev2/component.cmake b/tools/cmakev2/component.cmake
index 3136ef2d394..746d6d9c982 100644
--- a/tools/cmakev2/component.cmake
+++ b/tools/cmakev2/component.cmake
@@ -106,12 +106,8 @@ function(__get_component_paths)
         idf_die("OUTPUT option is required")
     endif()
 
-    set(include_paths "")
-    set(exclude_paths "")
     __get_absolute_paths(PATHS "${ARG_PATHS}" OUTPUT include_paths)
-    if(DEFINED ARG_EXCLUDE_PATHS)
-        __get_absolute_paths(PATHS "${ARG_EXCLUDE_PATHS}" OUTPUT exclude_paths)
-    endif()
+    __get_absolute_paths(PATHS "${ARG_EXCLUDE_PATHS}" OUTPUT exclude_paths)
 
     if(ARG_CHECK)
         foreach(path IN LISTS include_paths)
diff --git a/tools/cmakev2/utilities.cmake b/tools/cmakev2/utilities.cmake
index dd678924844..34ef335de6e 100644
--- a/tools/cmakev2/utilities.cmake
+++ b/tools/cmakev2/utilities.cmake
@@ -147,14 +147,14 @@ function(__get_absolute_paths)
     set(multi_value PATHS)
     cmake_parse_arguments(ARG "${options}" "${one_value}" "${multi_value}" ${ARGN})
 
-    if(NOT DEFINED ARG_PATHS)
-        idf_die("PATHS option is required")
-    endif()
-
     if(NOT DEFINED ARG_OUTPUT)
         idf_die("OUTPUT option is required")
     endif()
 
+    if(NOT DEFINED ARG_PATHS)
+        set(ARG_PATHS "")
+    endif()
+
     set(absolute_paths "")
     foreach(path IN LISTS ARG_PATHS)
         get_filename_component(path_abs ${path} ABSOLUTE)