open (REPORTFILE,">>$folder\\$reportfile")...

##</code><code>##

open my $reportfile, ...

##</code><code>##

print $reportfile "TAG HIERARCHY REPORT\n";

##</code><code>##

open my $resultfile, '>>', $filepath...

##</code><code>##

my $filepath = File::Spec->catfile($folder, $reportfile);
open my $reportfile, '>>', $filepath ...;

##</code><code>##

my $filepath = File::Spec->catfile($folder, $reportfile);
open my $reportfile, '>>', $filepath
   or die "open('$filepath') for appending: $!";