<html>
  <head>
    <meta charset="utf-8">
    <style type="text/css">
      <%= Rails.application.assets_manifest.find_sources('application.css').first.to_s.html_safe %>
    </style>
    <title><%= title %></title>
  </head>
  <body class='print-report-body'>
    <div class='print-report'>
    <%= content.html_safe %>
    </div>
  </body>
</html>
<html>
  <head>
    <meta charset="utf-8">
    <style type="text/css">
      <%= Rails.application
               .assets_manifest
               .find_sources('application.css')
               .first
               .to_s
               .force_encoding(Encoding::UTF_8)
               .html_safe %>
    </style>
    <title><%= title %></title>
  </head>
  <body class='print-report-body'>
    <div class='print-report'>
      <%= content.force_encoding(Encoding::UTF_8).html_safe %>
    </div>
  </body>
</html>
Add force_encoding to export all report view template
Add force_encoding to export all report view template
