The 42-page report has been compiled by John Ruggie - a professor at Harvard Kennedy School in Massachusetts and one of the world's foremost human rights experts. 

It makes 25 recommendations to FIFA, which has come under particular criticism from human rights group Amnesty International over the treatment of migrant workers building infrastructure for the 2022 FIFA World Cup in Qatar. 

"The foundational shift for FIFA now is to go beyond putting words on paper and adding new administrative functions," said the report.

"What is required is a cultural shift that must affect everything FIFA does and how it does it.

"This includes…building and using its leverage to address these risks as determinedly as it does to pursue its commercial interests."

The report calls on FIFA to abide by the United Nations (UN) Guiding Principles on Business and Human Rights, with Ruggie saying one of the pressing priorities must be addressing human rights risks in tournaments that have already been scheduled.

He also stressed the importance of following through on promises to include human rights criteria in the bidding requirements for the 2026 World Cup.

Ruggie also noted that the UN’s International Labour Organisation had recently given Qatar a year to end migrant worker exploitation or face a formal inquiry.

"FIFA is fully committed to respecting human rights," said FIFA President Gianni Infantino.

"I would like to thank Professor Ruggie for his work in producing this report, which, together with FIFA’s own analysis and ongoing work, will guide the way forward.

"This is an ongoing process and of course challenges remain, but FIFA is committed to playing its part in ensuring respect for human rights and to being a leader among international sports organisations in this important area."

The publication of the report comes on the same day that Amnesty International released a statement saying Infantino "needs to take concrete action right now" to address the alleged abuses of migrant workers building the Khalifa International Stadium in Doha for the Qatar 2022 FIFA World Cup.

The human rights group published a report last month, entitled The ugly side of the beautiful game: Labour exploitation on a Qatar 2022 World Cup venue, which was extremely critical of what it claims to be FIFA’s indifference to appalling treatment of migrant workers.

It is based on interviews with 132 migrant construction workers rebuilding Khalifa International Stadium, which is set to be the first venue completed for the tournament and has been slated to host a semi-final.

The 50-page document called on FIFA to publish a human rights framework with concrete steps and periodic reporting, and carry out its own independent regular inspections of labour conditions in Qatar, making investigation activities, findings and remedial actions public.

It also urged world football’s governing body to publicly push Qatari authorities to publish a timetable for systematic reform ahead of an expected mid-2017 peak in World Cup construction, when the number of World Cup stadium workers is set to hit 36,000.

FIFA hired Ruggie to review and report on its business practices in December of last year but, while the report sets out broad organisational human rights reforms, Amnesty International argues that it does not specifically tackle the human rights crisis in Qatar.

"FIFA has had its head in the sand about the abuses in Qatar for more than five years, telling itself and the world that the Qatari authorities will fix things," said Mustafa Qadri, Gulf Migrant Rights Researcher at Amnesty International.

"That has not happened, and now only concerted FIFA action to prevent abuses on World Cup sites will save the soul of the 2022 World Cup in Qatar.

"The Ruggie report warns that FIFA has 'a long road ahead' from this 'initial commitment to human rights'.

"But migrant workers in Qatar cannot wait - they need human rights protections now.

"While FIFA dawdles, they are at risk of a shocking catalogue of abuses, including forced labour.

"Gianni Infantino cannot hide behind this report.

"He needs to take concrete action right now to address abuses in Qatar."

Every single construction and landscape worker who spoke to Amnesty International reported abuse of one kind or another, including being forced to live in squalid and cramped accommodation and being required to pay large fees - $500 (£353/€444) to $4,300 (£3,000/€3,800) - to recruiters in their home country to obtain a job in Qatar.

They also complained of being deceived as to the pay or type of work on offer, as well as not being paid for several months, employers not giving or renewing residence permits, firms confiscating workers' passports and not issuing exit permits, and being threatened for complaining about their conditions.

Furthermore, Amnesty International uncovered evidence that the staff of one labour supply company used the threat of penalties to exact work from some migrants such as withholding pay, handing workers over to the police or stopping them from leaving Qatar - amounting to forced labour under international law.

Earlier this month, Qatar's Supreme Committee for Delivery and Legacy attempted to address concerns which surfaced in Amnesty International’s report by appointing an independent auditor to oversee Workers Welfare (WW) standards on 2022 FIFA World Cup construction sites.

London-based consultancy firm Impactt has been brought in as an independent third party to ensure WW Standards - a set of enforceable regulations that are incorporated into all contracts for the 2022 World Cup - are being adhered to.

The second edition of the WW Standards were released at the beginning of last month, according to the Committee.

They detail the requirements regarding the recruitment, employment, living and working conditions of everyone connected to the construction and delivery of the World Cup stadia.

To read Ruggie's full report click here.