CMD:
reg query "HKEY_LOCAL_MACHINE\SYSTEM\CurrentControlSet\Control\Session Manager\Environment"
reg query HKEY_CURRENT_USER\Environment
PowerShell:
Get-Item "HKLM:\SYSTEM\CurrentControlSet\Control\Session Manager\Environment"
Get-Item HKCU:\Environment
Powershell/.NET: (see EnvironmentVariableTarget Enum)
[System.Environment]::GetEnvironmentVariables([System.EnvironmentVariableTarget]::Machine)
[System.Environment]::GetEnvironmentVariables([System.EnvironmentVariableTarget]::User)