Power Query M code
let
Source = Folder.Files("C:\Data\CsvFiles"),
FilteredCsvFiles = Table.SelectRows(Source, each [Extension] = ".csv"),
AddedData = Table.AddColumn(FilteredCsvFiles, "Data", each Csv.Document([Content], [Delimiter = ",", Encoding = 65001, QuoteStyle = QuoteStyle.None])),
Combined = Table.Combine(AddedData[Data]),
PromotedHeaders = Table.PromoteHeaders(Combined, [PromoteAllScalars = true])
in
PromotedHeaders