diff --git a/SharepointToolbox/Services/Export/CsvExportService.cs b/SharepointToolbox/Services/Export/CsvExportService.cs
index f4397b2..ee033a2 100644
--- a/SharepointToolbox/Services/Export/CsvExportService.cs
+++ b/SharepointToolbox/Services/Export/CsvExportService.cs
@@ -1,18 +1,67 @@
+using System.IO;
+using System.Text;
 using SharepointToolbox.Core.Models;
 
 namespace SharepointToolbox.Services.Export;
 
 /// <summary>
 /// Exports permission entries to CSV format.
-/// Full implementation will be added in Plan 03.
+/// Ports PowerShell Merge-PermissionRows + Export-Csv functionality.
 /// </summary>
 public class CsvExportService
 {
-    /// <summary>Builds a CSV string from the supplied permission entries.</summary>
-    public string BuildCsv(IReadOnlyList<PermissionEntry> entries) =>
-        throw new NotImplementedException("CsvExportService.BuildCsv — implemented in Plan 03");
+    private const string Header =
+        "\"Object\",\"Title\",\"URL\",\"HasUniquePermissions\",\"Users\",\"UserLogins\",\"Type\",\"Permissions\",\"GrantedThrough\"";
 
-    /// <summary>Writes the CSV output to a file.</summary>
-    public Task WriteAsync(IReadOnlyList<PermissionEntry> entries, string filePath, CancellationToken ct) =>
-        throw new NotImplementedException("CsvExportService.WriteAsync — implemented in Plan 03");
+    /// <summary>
+    /// Builds a CSV string from the supplied permission entries.
+    /// Merges rows with identical (Users, PermissionLevels, GrantedThrough) by pipe-joining URLs and Titles.
+    /// </summary>
+    public string BuildCsv(IReadOnlyList<PermissionEntry> entries)
+    {
+        var sb = new StringBuilder();
+        sb.AppendLine(Header);
+
+        // Merge: group by (Users, PermissionLevels, GrantedThrough) — port of PS Merge-PermissionRows
+        var merged = entries
+            .GroupBy(e => (e.Users, e.PermissionLevels, e.GrantedThrough))
+            .Select(g => new
+            {
+                ObjectType    = g.First().ObjectType,
+                Title         = string.Join(" | ", g.Select(e => e.Title).Distinct()),
+                Url           = string.Join(" | ", g.Select(e => e.Url).Distinct()),
+                HasUnique     = g.First().HasUniquePermissions,
+                Users         = g.Key.Users,
+                UserLogins    = g.First().UserLogins,
+                PrincipalType = g.First().PrincipalType,
+                Permissions   = g.Key.PermissionLevels,
+                GrantedThrough = g.Key.GrantedThrough
+            });
+
+        foreach (var row in merged)
+            sb.AppendLine(string.Join(",", new[]
+            {
+                Csv(row.ObjectType), Csv(row.Title), Csv(row.Url),
+                Csv(row.HasUnique.ToString()), Csv(row.Users), Csv(row.UserLogins),
+                Csv(row.PrincipalType), Csv(row.Permissions), Csv(row.GrantedThrough)
+            }));
+
+        return sb.ToString();
+    }
+
+    /// <summary>
+    /// Writes the CSV to the specified file path using UTF-8 with BOM (for Excel compatibility).
+    /// </summary>
+    public async Task WriteAsync(IReadOnlyList<PermissionEntry> entries, string filePath, CancellationToken ct)
+    {
+        var csv = BuildCsv(entries);
+        await File.WriteAllTextAsync(filePath, csv, new UTF8Encoding(encoderShouldEmitUTF8Identifier: true), ct);
+    }
+
+    /// <summary>RFC 4180 CSV field escaping: wrap in double quotes, double internal quotes.</summary>
+    private static string Csv(string value)
+    {
+        if (string.IsNullOrEmpty(value)) return "\"\"";
+        return $"\"{value.Replace("\"", "\"\"")}\"";
+    }
 }