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{
  "00123" => {
...
               "File 7" => "www.site.com/path/to/file/file.pdf",
             },
}

open my $fh, ">:encoding(UTF-8)", "output.csv" or die "output.csv: $!"
+;
my $csv = Text::CSV->new({binary=>1, auto_diag=>2, eol=>$/,
...
    $csv->print($fh, [$sku, map { $itms->{$sku}{$_} } @columns ]);
}
close $fh;