An issue with generating a newline within a spreadsheet when transforming an XML input to a csv file is that the newline character
<xsl:text>
</xsl:text>
creates a new row in the list.
To get around this use quote marks around the content of that cell:
<xsl:text>"</xsl:text>
<xsl:value-of select="string-join(paths/path,'
')"/>
<xsl:text>"</xsl:text>
This example is converting a subversion log file to a csv and putting each changed file onto a newline within that particular cell