The report said the main responsibility lay with the workers' direct employers and the Qatari government, but noted that "a credible argument can be made" that FIFA played a role as well.

A FIFA sub-committee report on Qatar's 2022 World Cup legacy said soccer's world governing body has a responsibility to compensate migrant workers but the organisation has not acted on a recommendation to do that by using its legacy fund.

The report said many "human rights impacts" occurred in Qatar from 2010-2022 for workers, including deaths, injuries, wages not being paid for months and debt faced by workers and