Name,Company,Email,Phone
A,X,a.x@aol.com,1111
B,Y,b.y@aol.com,0
C,Z,c.z@aol.com,2222

##</code><code>##

use strict;
use warnings;
use XML::Writer;
use IO::File;
use Data::Dumper;

my $CSVfile="1.csv";
my $xmlFile="1.xml";

print "Input Csv file: $CSVfile and Output XML: $xmlFile\n";

my $output = IO::File->new(">$xmlFile");
my $writer = XML::Writer->new(

OUTPUT => $output,
DATA_MODE => 'true',
UNSAFE => 1,
DATA_INDENT => 6
);

$writer->xmlDecl("UTF-8");
my $rootTag="row";
my ($arrRef,$keys)= convertCsvToHash($CSVfile);
for my $hash(@$arrRef){
writeXML($writer,$hash,$rootTag);
}

$writer->end();
$output->close();

sub writeXML{
        my ($writer,$hash, $tagname, %attrs) = @_;
        $writer->startTag( $tagname, %attrs );

        if (ref $hash eq "HASH" ){
                for my $key(@$keys){
                        writeXML($writer,$hash->{$key},$key);
                }
        }else{
                $writer->characters($hash);
        }
$writer->endTag($tagname);
}
sub convertCsvToHash{
        my $file = shift;
        open(FILE, "$file");
        my @arr = <FILE>;
        close(FILE);
        my @hashArry;
        chomp($arr[0]);
        my @keys = split(',',$arr[0]);
        my @ke=my ($key1, $key2) = @keys[1,3];
        for my $i(1..$#arr){
        chomp($arr[$i]);
        my @splitRec = split(',',$arr[$i]);
        my $hash = {};
        push (my @push, ($splitRec[1],$splitRec[3]));
        if ($push[1] ne 0) {
        for my $j(0..$#ke){
        $hash->{$ke[$j]} = $push[$j];
        }
push @hashArry,$hash;
        }
}
return \@hashArry, \@ke;
}

##</code><code>##

<?xml version="1.0" encoding="UTF-8"?>
<row>
      <Company>X</Company>
      <Phone>1111</Phone>
</row>
<row>
      <Company>Z</Company>
      <Phone>2222</Phone>
</row>

##</code><code>##

<?xml version="1.0"?>
<!DOCTYPE reference PUBLIC "-/EN" "reference.dtd">
<reference id="desc"> 
  <title>Sample XML</title> 
  <refbody> 
	 <section id="section_1"> 
		<p> 
		</p> 
		<table id="table_1"> 
		  <tgroup cols="4"><colspec colnum="1" colname="col1" colwidth="1.00*"/><colspec colnum="2" colname="col2" colwidth="1.00*"/>
		  <thead> 
				<row> 
				  <entry colname="col1">Company</entry> 
				  <entry colname="col2">Phone</entry>
				</row>
		  </thead> 
			 <tbody> 
				<row> 
				  <entry colname="col1">X</entry> 
				  <entry colname="col2">1111</entry>
				</row>
			</tbody>
			<tbody> 
				<row> 
				  <entry colname="col1">Z</entry> 
				  <entry colname="col2">222</entry>
				</row>
			</tbody>
		  </tgroup> 		
		</table> 
	 </section> 
  </refbody> 
</reference>