diff --git a/cpu/esp_common/Makefile b/cpu/esp_common/Makefile
index 98aa75ff8e..a22cd8e911 100644
--- a/cpu/esp_common/Makefile
+++ b/cpu/esp_common/Makefile
@@ -1,6 +1,9 @@
 # add a list of subdirectories, that should also be build
 DIRS += periph
-DIRS += vendor
+
+ifneq (,$(filter xtensa%,$(TARGET_ARCH)))
+  DIRS += vendor
+endif
 
 ifneq (,$(filter esp_freertos_common,$(USEMODULE)))
   DIRS += freertos
diff --git a/cpu/esp_common/Makefile.dep b/cpu/esp_common/Makefile.dep
index 0c83ab724e..445124a84e 100644
--- a/cpu/esp_common/Makefile.dep
+++ b/cpu/esp_common/Makefile.dep
@@ -20,7 +20,9 @@ ifeq (,$(filter stdio_% slipdev_stdio,$(USEMODULE)))
   USEMODULE += stdio_uart
 endif
 
-USEMODULE += xtensa
+ifneq (,$(filter esp8266 esp32 esp32s%,$(CPU)))
+  USEMODULE += xtensa
+endif
 
 # Features used by ESP*
 
diff --git a/cpu/esp_common/Makefile.include b/cpu/esp_common/Makefile.include
index 33c466081e..df767a915d 100644
--- a/cpu/esp_common/Makefile.include
+++ b/cpu/esp_common/Makefile.include
@@ -27,9 +27,16 @@ INCLUDES += -I$(RIOTCPU)/esp_common/vendor/esp
 
 # Flags
 
-CFLAGS += -Wno-unused-parameter -Wformat=0
-CFLAGS += -mlongcalls -mtext-section-literals -fstrict-volatile-bitfields
-CFLAGS += -fdata-sections -ffunction-sections -fzero-initialized-in-bss
+CFLAGS += -Wno-unused-parameter
+CFLAGS += -Wformat=0
+CFLAGS += -fstrict-volatile-bitfields
+CFLAGS += -fdata-sections
+CFLAFS += -ffunction-sections
+CFLAGS += -fzero-initialized-in-bss
+
+ifeq (,$(filter esp32c% esp32h%,$(CPU)))
+  CFLAGS += -mlongcalls -mtext-section-literals
+endif
 
 OPTIONAL_CFLAGS_BLACKLIST += -Wformat-overflow
 OPTIONAL_CFLAGS_BLACKLIST += -Wformat-truncation
@@ -88,11 +95,6 @@ CFLAGS += $(if $(findstring dout,$(FLASH_MODE)),-DFLASH_MODE_DOUT=1)
 ARCHIVES += -lg -lc
 
 LINKFLAGS += $(CFLAGS_OPT) $(CFLAGS_DBG)
-#ifneq ($(CPU),esp8266)
-# esp8266 flags are added by the SDK pkg in pkg/esp8266_sdk
-#LINKFLAGS += -L$(ESP_SDK_DIR)/components/$(CPU)
-#LINKFLAGS += -L$(ESP_SDK_DIR)/components/$(CPU)/lib
-#endif
 LINKFLAGS += -nostdlib -Wl,-gc-sections -Wl,-static
 
 # use the wrapper functions for calloc to add correct overflow detection missing