This policy setting allows you to manage whether Internet Explorer uses 8-bit Unicode Transformation Format (UTF-8) for mailto links. If you enable this policy setting Internet Explorer encodes mailto links in UTF-8. If you disable or do not configure this policy setting Internet Explorer sends mailto links encoded through the user’s code page. This behavior matches the behavior of Internet Explorer 6 and earlier. The user can change this behavior on the Internet Explorer Tools menu: Click Internet Options click the Advanced tab and then under International select the “Use UTF-8 for mailto links” check box.
Use UTF-8 for mailto links
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HKEY_CURRENT_USER -> Software -> Policies -> Microsoft -> Windows -> CurrentVersion -> Internet Settings -> Protocols -> Mailto # UTF8Encoding
Windows Components -> Internet Explorer -> Internet Control Panel