Your parsing is unsafe and you are not returning html and you are printing references instead of fields

use Text::CSV;
use HTML::Entities;

sub ConvertData
{
    my $csv = Text::CSV->new ({ binary => 1, auto_diag => 1 });
    open my $fh, "<", $Filename or die "Couldn't open location file $F
+ilename: $!";
    my @report = ("<table>");
    while (my $row = $csv->getline ($fh)) {
        push @report, "<tr>";
        push @report, "<td>", encode_entities ($_), "</td>" for @$row;
        push @report, "</tr>";
        }
    push @report, "</table>";
    close $fh;
    return join "\n" => @report;
    }
[download]