# cat vm.csv 
vm_name,vm_cluster
vm1,fd1
vm2,fd2
vm3,fd3
vm4,fd4

##</code><code>##

# cat vfiler_fd.csv 
vm_name,vFiler_IP,vFiler_cluster
vm3,1.1.1.3,fd2
vm4,1.1.1.4,fd1
vm1,1.1.1.1,fd4
vm2,1.1.1.2,fd3

##</code><code>##

vm_name,vm_cluster,vFiler_IP,vFiler_cluster
vm1,fd1,1.1.1.1,fd4
vm2,fd2,1.1.1.2,fd3
.
.
....etc.

##</code><code>##

use strict;
use Text::CSV;
use Class::CSV;

my $report_csv = Class::CSV->new (
                               filename    => "final.csv",
                               fields      =>  [qw/VM_Name VM_Cluster vFiler_IP vFiler_Cluster MisMatch/],
                                );    

my $vm_mapping = Text::CSV->new ({ binary => 1});
my $vfiler_mapping = Text::CSV->new ({ binary => 1 }); 

open my $vm, "<:encoding(utf8)", "vm.csv" ;
open my $vfiler, "<:encoding(utf8)", "vfiler_fd.csv";

while (my $vm_row = $vm_mapping->getline ($vm))
{
     while (my $vfiler_row = $vfiler_mapping->getline ($vfiler) )
     {   
          if ( $vm_row->[0] eq $vfiler_row->[0] )
    
                $report_csv->add_line( {
                                          VM_Name       =>      $vm_row->[0],
                                          VM_Cluster    =>      $vm_row->[1],
                                          vFiler_IP     =>      $vfiler_row->[1],
                                          vFiler_Cluster=>      $vfiler_row->[2],
                                          MisMatch      =>      "huhuhhuhuhu",
                                        } );
 
                next;
      }    
      next;
}