G'day fmcroft92,

Welcome to the Monastery.

[I appreciate this is your first post here; however, there are some issues with what you've presented. You should provide a small, representative example of your input and the output you would expect from that. See "How do I post a question effectively?" for more details about that. URLs should be provided as links, not plain text — "What shortcuts can I use for linking to other information?" has details on how to achieve that. I followed the URL you provided but only found links to a variety of examples and you had not shown any indication which of these would be appropriate: I wasn't prepared to hunt around and make guesses — it would have been better to use the sample output for this or, if there was detailed information, a direct link to whatever you're working with. The whole idea is for you to do sufficient up-front work so we aren't left making assumptions about what you want; the end result being that you get better answers, and get them a lot more quickly. Please understand that this is not a rebuke but purely information: just keep it in mind for any future posts.]

I put together the following script to give you an example of the type of code you may need.

#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use Text::CSV;
use XML::LibXML;

my $csv_file = 'pm_11132234_input.csv';
my $xml_file = 'pm_11132234_output.xml';

my $xml = XML::LibXML::Document::->new();
my %element_for_header = qw{Name name Example value};

{
    my $csv = Text::CSV::->new();
    open my $csv_fh, '<', $csv_file;
    my @elements = map $element_for_header{$_}, @{$csv->getline($csv_f
+h)};
    my $csv_element = $xml->createElement('csv');

    while (my $row = $csv->getline($csv_fh)) {
        my $row_element = $xml->createElement('row');

        for my $i (0 .. $#elements) {
            my $node = $xml->createElement($elements[$i]);
            $node->appendText($row->[$i]);
            $row_element->addChild($node);
        }

        $csv_element->addChild($row_element);
    }

    $xml->addChild($csv_element);
}

$xml->toFile($xml_file, 1);

# Just for testing
print "*** $csv_file ***\n";
system cat => $csv_file;
print "*** $xml_file ***\n";
system cat => $xml_file;
[download]

Output:

*** pm_11132234_input.csv ***
Name,Example
plain,abc
ampersand,x&y
*** pm_11132234_output.xml ***
<?xml version="1.0"?>
<csv>
  <row>
    <name>plain</name>
    <value>abc</value>
  </row>
  <row>
    <name>ampersand</name>
    <value>x&amp;y</value>
  </row>
</csv>
[download]

Notes:

• Use Text::CSV to read your input. It will handle the plethora of tricky issues that can occur when parsing CSV files. If you also have Text::CSV_XS installed, it will be used and the code will run faster.
• Note how XML::LibXML does much of the work for you: <?xml ... created automatically; tags are closed; characters like & are converted to &amp;; output is formatted. Don't make a rod for your back and attempt to code all of this by hand.
• See autodie and consider using it for general I/O exception handling. It's a lexically scoped pragma so you can turn it off temporarily if there are places where it's not wanted.
• Note the mapping of CSV column names to XML element names. This would be important if column headers included spaces or other characters that were inappropriate for element names; for example, you might have mappings like "'First Name' => 'first_name'" or "'Capacity (%)' => 'capacity_pc'".
• See open if you're unfamilar with my usage. Always aim to use the 3-argument form of open along with lexical filehandles.
• The code after "# Just for testing" is platform-dependent and only included for my demonstration purposes. It may not work on your operating system.