Need Double quotes instead of Single quotes in output XML version header

In XML output generated by BIP Report, its observed that header row looks like this:
<?xml version = '1.0' encoding = 'UTF-8'?>

But Vendor support below -

<?xml version="1.0" encoding="UTF-8"?>

Opening the XML in Text editors show single quotes and spaces.

Data Template and XSL template files have proper headers with double quotes.
The output XML file is rejected by a Vendor as parsing the header line fails.

I found one note over community link but it does not have a sample layout to achieve it.

Anyone know how to configure XML declaration in XSLT layout?