Concreate 5 - Overriding default document header meta
You want to create a new theme for Concrete5 but the default header does not provide a valid method for setting the character set. You could always just post your declaration before the required header section but it will still print the default character set meta. This could cause security problems and cause your generated documents to fail when validating. Not the best solution.
To override the default header values simply copy:
/concrete/elements/header_required.php
To the global elements directory:
(/elements/)
Then modify your new "header_required.php" document.
That's it! It's that simple! Now go fix your themes!