/usr/share/ECM/kde-modules/prefix.sh.cmake is in extra-cmake-modules 5.44.0-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 | export PATH=@KDE_INSTALL_FULL_BINDIR@:$PATH
# LD_LIBRARY_PATH only needed if you are building without rpath
# export LD_LIBRARY_PATH=@KDE_INSTALL_FULL_LIBDIR@:$LD_LIBRARY_PATH
export XDG_DATA_DIRS=@KDE_INSTALL_FULL_DATADIR@:${XDG_DATA_DIRS:-/usr/local/share/:/usr/share/}
export XDG_CONFIG_DIRS=@KDE_INSTALL_FULL_CONFDIR@:${XDG_CONFIG_DIRS:-/etc/xdg}
export QT_PLUGIN_PATH=@KDE_INSTALL_FULL_QTPLUGINDIR@:$QT_PLUGIN_PATH
export QML2_IMPORT_PATH=@KDE_INSTALL_FULL_QMLDIR@:$QML2_IMPORT_PATH
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