One approach would be to preprocess your files with
a preprocessor (cpp, m4, etc.) before sending them to
pandoc; these can handle includes.

https://stackoverflow.com/questions/4779582/markdown-and-including-multiple-files/36104553#36104553

There are also various filters and wrappers around, e.g.
https://github.com/pandoc/lua-filters/tree/master/include-files

I hope to add native include at some point
https://github.com/jgm/pandoc/issues/553


"'russurquhart1' via pandoc-discuss"
<pandoc-discuss-/JYPxA39Uh5TLH3MbocFFw@public.gmane.org> writes:

> Hi,
>
> I know standard Markdown has no provisions for a #include function. Our
> system, has added such a function, such that a line similar to:
>
> # include path/to/file
>
> includes that file at that point.
>
> Will Pandoc. when converting Markdown files to PDF, be able to handle this?
> Or is there a way to have it handle this when generating PDF files?
>
> Thanks,
>
> Russ
>
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