Section 4.3.1 (The Top of a Script File) of The Guile Reference Manual generated from the current master branch (3.0.2.152-1ab210) says:
If this source code file is not ASCII or ISO-8859-1 encoded, a coding declaration such as ‘coding: utf-8’ should appear in a comment somewhere in the first five lines of the file: see *note Character Encoding of Source Files::. But section 6.18.8 (Character Encoding of Source Files) says: In the absence of any hints, UTF-8 is assumed. Probably the former information (ASCII or ISO-8859-1) is outdated.