As per title: cmake/FindCTargets.cmake has
set(prefix ${CMAKE_INSTALL_PREFIX})
set(exec_prefix "\${prefix}")
# [snip]
set(includedir "\${prefix}/${CMAKE_INSTALL_INCLUDEDIR}")
set(libdir "\${exec_prefix}/${CMAKE_INSTALL_LIBDIR}")
and so can’t handle absolute paths in CMAKE_INSTALL_{INCLUDE,LIB}DIR. The handling of CMAKE_INSTALL_DOCDIR is more complex but similarly faulty. This leads to broken .pc files on NixOS in particular.
See “Concatenating paths when building pkg-config files” for a thorough discussion of the problem and a suggested fix, or KDE’s extra-cmake-modules for a simpler approach.