A highly anticipated Fifa report on the legacy of the Qatar World Cup has finally been released, albeit after its primary recommendation was overruled by the organization. Fifa's subcommittee on human rights and social responsibility has determined that the governing body of football "bears a responsibility" to offer financial compensation to workers who suffered losses due to employment related to the 2022 World Cup. The report suggests that Fifa should utilize its Qatar legacy fund to compensate these workers. However, just two days before the report's publication, Fifa declared that the $50m fund would instead be allocated to international development projects.

The subcommittee was established in March of the previous year to investigate Fifa's responsibilities arising from the Qatar tournament and its effects on workers who were harmed. The report was completed and submitted last December, but it was delayed by internal resistance, finally being published 11 months later, at midnight central European time on Friday. The report includes an independent evaluation by the human rights consultancy Human Level. It recognizes several measures Fifa implemented with Qatari authorities to enhance conditions, but it also highlights that "several severe human rights impacts did occur in Qatar from 2010 through 2022 for numerous workers connected to the 2022 World Cup" and that "a credible argument can be made that Fifa contributed to some of these impacts."

Publication of the report was welcomed by Lise Klaveness, president of the Norwegian football federation, whose submission to the Fifa congress in 2023 initiated the report. "It's very important that it's been published," she said. "I really want to celebrate that, even though it's been a year of work to get it out. I want to congratulate Michael Llamas who leads this committee and also Dominique Blanc of the Swiss federation who led Uefa's work on this." Fifa is a signatory to the United Nations' guiding principles on business and human rights, which obligates companies to be responsible for the impact of their work. Klaveness stated that the subcommittee's report will lead to a better understanding of these human rights obligations.

The $50m legacy fund is planned to be spent on projects in collaboration with the World Health Organisation, World Trade Organisation, and the UN refugee agency UNHCR. Klaveness noted that this was "very positive, but it is in no way a substitute for the remedy that is pointed out in this report. It's not necessarily important how the funds are delivered but that they are done so in a timely, effective, and meaningful manner." A Fifa spokesperson said: "All reports and recommendations were considered during a comprehensive review by the Fifa administration and relevant bodies. While all recommendations could not be met, practical and impactful elements were retained. It should be noted that the study did not specifically constitute a legal assessment of the obligation to remedy."

There is now less than two weeks until an online meeting of the Fifa congress will be invited to approve Saudi Arabia's sole bid to host the World Cup in 2034. Despite widespread criticism from non-governmental organisations, trade unions, and lawyers that the kingdom's human rights record should disqualify it from contention, Fifa described the risk of human rights violations as "medium" in an assessment of the bid. Also published on Friday night, the assessment found the Saudi bid to be "a very strong all-round proposition" that "clearly demonstrated" the country's suitability as a host.

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