/etc/X11/Xsession.d/40x11-common_xsessionrc is in x11-common 1:7.6+12ubuntu1.
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 | # This file is sourced by Xsession(5), not executed.
#Source user defined xsessionrc (locales and other environment variables)
if [ -r "$USERXSESSIONRC" ]; then
. "$USERXSESSIONRC"
fi
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