In the PDF reference in chapter 3, this is what they say about Unicode:
Text strings are encoded in
either PDFDocEncoding or Unicode character encoding. PDFDocEncoding is a
superset of the ISO Latin 1 encoding and is documented in Appendix D. Unicode
is described in the Unicode Standard by the Unicode Consortium (see the Bibliography).
For text strings encoded in Unicode, the first two bytes must be 254 followed by
255. These two bytes represent the Unicode byte order marker, U+FEFF, indicating
that the string is encoded in the UTF-16BE (big-endian) encoding scheme specified
in the Unicode standard. (This mechanism precludes beginning a string using
PDFDocEncoding with the two characters thorn ydieresis, which is unlikely to
be a meaningful beginning of a word or phrase).