open FINDER, "find . -type f -print |"
    || die "Couldn't issue find command\n";

my %SGML_Reporting_Stuff;
while (<FINDER>)
{
    my $fh = IO::File->new($_)
        || die "Cannot open '$_' for reading\n";

    # Do stuff to populate %SGML_Reporting_Stuff

    $fh->close;
}

close FINDER;

# Use %SGML_Reporting_Stuff here.