Generating CSV using a template and concatenating string using separators doesn't always generate valid CSV, and should be a avoided. The Koha codebase shouldn't contain code to deal with special escape sequences or CSV generation internals. We already include Text::CSV_XS and should just pass it arrayrefs for each row, and let the library deal with CSV complexities [1]. This was highlighted by bug 34043. [1] https://en.wikipedia.org/wiki/Comma-separated_values#Basic_rules
+1000