$ cat pm_1208339_1.csv
A,B,C
D,E,F
G,H,I
A,D,G
$ cat pm_1208339_2.csv
B,C,D
X,Y,X
I,J,K

##</code><code>##

#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use Text::CSV;

my ($f1, $f2) = qw{pm_1208339_1.csv pm_1208339_2.csv};
my %f1_values;
my $csv = Text::CSV::->new;

get_f1_data($f1, $csv, \%f1_values);
parse_f2_data($f2, $csv, \%f1_values);

sub get_f1_data {
    my ($file, $csv_obj, $f1_values) = @_;

    open my $fh, '<', $file;

    while (my $row = $csv_obj->getline($fh) ) {
        push @{$f1_values{$_}}, $row for @$row;
    }

    return;
}

sub parse_f2_data {
    my ($file, $csv_obj, $f1_values) = @_;

    open my $fh, '<', $file;

    while (my $row = $csv_obj->getline($fh) ) {
        my $matches = 0;

        print 'In line: ';
        $csv_obj->say(\*STDOUT, $row);

        for my $value (@$row) {
            next unless exists $f1_values->{$value};
            ++$matches;
            print "  $value found in:\n";

            for my $line (@{$f1_values->{$value}}) {
                print '    ';
                $csv_obj->say(\*STDOUT, $line);
            }
        }

        print "  No matches found\n" unless $matches;
    }

    return;
}

##</code><code>##

In line: B,C,D
  B found in:
    A,B,C
  C found in:
    A,B,C
  D found in:
    D,E,F
    A,D,G
In line: X,Y,X
  No matches found
In line: I,J,K
  I found in:
    G,H,I