An SQL INCLUDE statement is treated identically to a native COBOL COPY statement when you use the SQL compiler option.
The following two lines are therefore treated the same way. (The period that ends the EXEC SQL INCLUDE statement is required.)
EXEC SQL INCLUDE name END-EXEC.
COPY "name".
The processing of the name in an SQL INCLUDE statement follows the same rules as those of the literal in a COPY literal-1 statement that does not have a REPLACING phrase.
The library search order for SQL INCLUDE statements is the same SYSLIB concatenation as the compiler uses to resolve COBOL COPY statements that do not specify a library-name.
related references
Compiler-directing statements
Differences in how the DB2 precompiler and coprocessor behave
COPY statement (Enterprise COBOL Language Reference)