GedScape has options for handling text files in various formats, catering for many different platforms.
GEDCOM files are text files. When reading a GEDCOM file GedScape will automatically handle differences in line endings and will identify the character set used. It uses the character set as given in the GEDCOM header and possibly also the low level file format (e.g. a UTF format in the presence of a Byte Order Marker) and/or the default text file format specific to your system. You can see the low level file structure of the current GEDCOM file by selecting GEDCOM File Structure from the main menu.
GedScape writes text files in 2 situations: when exporting a text/CSV file, and when exporting a GEDCOM. In both cases you can control the low-level file format, the character set, and the line endings by way of the Format tab of the Export Options window. The default setting for line endings and character set is 'Automatic', in which case GedScape uses a sensible default for your system. To achieve maximum portability you should use a Unicode character set such as UTF-8.