Thank you for your post.
I am able to see the difference with FileMaker Pro 12 and FileMaker Pro 13 under both Mac OS X 10.10 and Windows 7. I have reported your post along with my findings to our Development and Testing departments for review. When I receive any feedback, I will post again.
An entry in the Known Bugs List has been linked to this Issue Report. Any Comments/Questions/Suggested Corrections should be posted here or in a new thread. Please do not post such comments to the Known Bugs List thread.
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This is still an issue in FileMaker 15...that is UTF-8 is not an option.
And if English is not your main language or you want to export - dare I say it - emoji, then note that data will be lost.
CSV is still an important data exchange format and I guess will be for years if not decades.
Screen shot of a couple of real world examples here:
One work around is the aforementioned method to create that dummy record and ensure that it is sorted to the top (not always an easy task) or to export your csv as UTF-8, re-import the contents of that file into a field, add a header record to the start of the field and then export the container contents.
Both work arounds are yuck.
UTF-8 _seems_ like an easy to add option (but what do I know about adding that?).
I have also added your comments to the original report.
I had the same problem with data that was in German and French, but found that it gets correctly exported if I set the format to Windows (ANSI). Not really a solution, and probably not a way to export emojis, but as close to what I needed. Would be interested to hear what limitations Windows (ANSI) have for you?