Fifa publishes a long-awaited report it commissioned into the legacy of the 2022 Qatar World Cup, but fails to implement its key recommendation.

A report commissioned by FIFA has concluded football’s governing body “has a responsibility” to compensate workers who suffered during the hosting of the 2022 Qatar World Cup. The long-awaited report from FIFA’s sub-committee on human rights and social responsibility — finally published on Friday at midnight Central European Time — says the governing body “took a number of steps to seek to meet its responsibility to respect human rights” as part of the delivery of the tournament two years ago.

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.

Michael Llamas says FIFA's decision to overlook the recommendations of the Sub Committee he chairs is "disappointing", but rejects any suggestion that the body's advisory role on Human Rights and Social Responsibility has been undermined.

The soccer World Cup held in Qatar in 2022 took the most popular sporting event to the Middle East for the first time. But it was trailed for years by reports of injuries, and even deaths, suffered by workers who created an entirely new country — including a subway network,

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.

FIFA launched a $50 million legacy fund for social programmes on Wednesday in collaboration with 2022 World Cup hosts Qatar and the World Health Organization (WHO), the World Trade Organization (WTO) and UNHCR,

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

Fifa was criticised by Amnesty International for not doing anything for families of migrant workers who died or were exploited.