correct way is to create .entitlements file which contains:
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
<plist version="1.0">
<dict>
<key>aps-environment</key>
<string>development</string>
</dict>
</plist>
and then set it inside set_target_properties():
XCODE_ATTRIBUTE_CODE_SIGN_ENTITLEMENTS "${CMAKE_CURRENT_SOURCE_DIR}/ios/<targetName>.entitlements"