There is no standard macro that is set according to C standard. Some C compilers will set one on some platforms (e.g. Apple's patched GCC sets a macro to indicate that it is compiling on an Apple system and for the Darwin platform). Your platform and/or your C compiler might set something as well, but there is no general way.
Like hayalci said, it's best to have these macros set in your build process somehow. It is easily possible to set a macro with most compilers without modifying the code. E.g. GCC. You can simply tell GCC as argument
gcc -D Windows
gcc -D UNIX
And in your code
#if defined(Windows)
#elif defined(UNIX)
#else
# error Unsupported Operating System
#endif