Is PostScript-Report absolutely necessary? If not, then there may be a different way: Use TeX as intermediate format. This comes especially handy if the report is also required as HTML or any other format that TeX can produce.

Richard Hardwick has written a nice article about that: http://tug.org/pracjourn/2010-1/hardwick/

However I must confess it introduces a new set of problem: Properly escaping the meta characters. This is what I came up with. A more elegant solution may exist.

# requires 'use utf8' and a utf8-enabled editor
sub latexise_umlauts {
    my $string = shift;

    $string =~ s/\\/{\\backslash}/g;
    $string =~ s/\$/{\\\$}/g;
    $string =~ s/&/{\\&}/g;
    $string =~ s/%/{\\%}/g;
    $string =~ s/#/{\\#}/g;
    $string =~ s/_/{\\_}/g;
    $string =~ s/>/{\\textgreater}/g;
    $string =~ s/</{\\textless}/g;

    $string =~ s/ä/\\"a/g;
    $string =~ s/ö/\\"o/g;
    $string =~ s/ü/\\"u/g;
    $string =~ s/Ä/\\"A/g;
    $string =~ s/Ö/\\"O/g;
    $string =~ s/Ü/\\"U/g;
    $string =~ s/ß/\\ss{}/g;

    $string =~ s/²/\\textsuperscript{2}/g;
    $string =~ s/³/\\textsuperscript{3}/g;

    return $string;
}
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