Any users with the ability to modify any data that could eventually be exported as a CSV file from the ImportExportController could potentially introduce a CSV injection into the data to cause the generated CSV export file to be malicious. This requires attackers to achieve the following before a successful attack can be completed:
Have found a vulnerability in the victim's spreadsheet software of choice.
Control data that would potentially be exported through the ImportExportController by a theoretical victim.
Convince the victim to export above data as a CSV and run it in vulnerable spreadsheet software while also bypassing any sanity checks by said software.
Given the number of hoops that a potential attacker would have to jump through, this vulnerability really boils down to the possibility of abusing the trust that a user may have in the export functionality of the project. Thus, this has been rated low severity as it requires vulnerabilities to also exist in other software used by any potential victims as well as successful social engineering attacks.