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/usr/lib/x86_64-linux-gnu/pkgconfig/libssl.pc is in libssl-dev 1.1.0g-2ubuntu4.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: OpenSSL-libssl
Description: Secure Sockets Layer and cryptography libraries
Version: 1.1.0g
Requires.private: libcrypto
Libs: -L${libdir} -lssl
Libs.private: -ldl 
Cflags: -I${includedir}