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5.2 Internal representation of LOGICAL variables

The Fortran standard does not specify how variables of LOGICAL type are represented, beyond requiring that LOGICAL variables of default kind have the same storage size as default INTEGER and REAL variables. The GNU Fortran internal representation is as follows.

A LOGICAL(KIND=N) variable is represented as an INTEGER(KIND=N) variable, however, with only two permissible values: 1 for .TRUE. and 0 for .FALSE.. Any other integer value results in undefined behavior.

See also Argument passing conventions and Interoperability with C.

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https://gcc.gnu.org/onlinedocs/gcc-10.2.0/gfortran/Internal-representation-of-LOGICAL-variables.html