And for those who are not constrained by ill-advised corporate blindness, a solution in a few lines:

use Modern::Perl;
use Text::CSV;
use Data::Dumper;

my $csv = Text::CSV->new () or die "Cannot use CSV: ".Text::CSV->error
+_diag ();
open my $fh, "<", 'test.csv';

$csv->column_names ($csv->getline ($fh));

my $arrayref = $csv->getline_hr_all ($fh);

say Dumper(\$arrayref);

# __DATA__
# First,Second,Third
# 1,2,3
# One,Two,Three
# Een,Twee,Drie
[download]

Output:

$VAR1 = \[
            {
              'Second' => '2',
              'Third'  => '3',
              'First'  => '1'
            },
            {
              'Second' => 'Two',
              'Third'  => 'Three',
              'First'  => 'One'
            },
            {
              'Second' => 'Twee',
              'Third'  => 'Drie',
              'First'  => 'Een'
            }
          ];
[download]