According to the standard, it is implementation defined. From 188.8.131.52 Character constants:
An integer character constant has type int. The value of an integer character constant
containing a single character that maps to a single-byte execution character is the
numerical value of the representation of the mapped character interpreted as an integer.
The value of an integer character constant containing more than one character (e.g.,
‘ab’), or containing a character or escape sequence that does not map to a single-byte
execution character, is implementation-defined.