#!/usr/bin/perl
use strict;
use warnings;

use File::Find;

my $directory = "N:/Scripts/test";
find(\&insert_code, $directory);

sub insert_code {
  if( -f $_ and /\.html$/i) {
    print "$File::Find::dir -> $File::Find::name\n"; #ausgabe verzeichnis+dateiname
  }
}