I would also add, that if you don't know the hard relative server paths (as with shared hosting and/or PaaS which generate paths dynamically on reboot/deploy) then you can do this:
php_value include_path ./:../:../../:../../../:../../../../
php_value auto_prepend_file "prepend.php"
In essence this is Pseudo dynamic method/hack/workaround for achieving a .htaccess relative DOCUMENT_ROOT include (which is NOT possible in Apache) as follows:
php_value include_path "%{DOCUMENT_ROOT}/"
For security, in prepend.php, it's then possible to re/declare include path as follows (to whatever appropriate paths fit the application):
ini_set('open_basedir',$_SERVER['DOCUMENT_ROOT'].'/':<etc.>);
Could also look like the following if the last few directories are predictable:
php_value include_path ../../../path/to/www/
php_value auto_prepend_file "prepend.php"