World football's governing body said they were informed by the world's biggest international airline in June 2012 that it was restructuring its sponsoring concept.

"This decision was made following an evaluation of FIFA's contract proposal, which did not meet Emirates' expectations," the airline said in an e-mailed statement.

It has been widely reported that Emirates are ending the collaboration because of FIFA's tainted image over corruption allegations, citing a statement from the airline in May 2011 expressing dismay over incidents surrounding football's leadership.

Emirates became an Official FIFA Worldwide Partner in 2007 and has since undergone a massive global expansion.

The airline is the shirt sponsor of England's Arsenal, Spain's Real Madrid, France's Paris Saint-Germain and Germany's Hamburger SV, although the continuation with the latter is believed to be in the balance.

Emirates have been a FIFA sponsor since 2007 and played a high-profile role during this year's World Cup in Brazil ©Emirates

Talks with another of FIFA's top level sponsors, Sony, are reportedly ongoing over whether or not the eight-year deal will be renewed when it runs out on December 31.

According to the German news magazine Der Spiegel a likely replacement for Emirates is Qatar Airways, the national carrier of the 2022 World Cup hosts Qatar.

The publication has also reported that South Korea's Samsung are waiting in the wings if Sony drop out.

FIFA's major partners - Adidas, Coca Cola, Hyundai, Sony and Visa - have helped the body generate $350 million in annual sponsorship.

Last month, Michael Hershman, a one-time advisor to FIFA on corporate reform, criticised the companies for standing by while scandals unfolded.

"They have basically paid lip service so far to the issues of values and ethics and compliance and governance," Hershman, a co-founder of Transparency International, said in an interview.

"It's time for them to come out more strongly, more forcefully."

Hershman said the companies haven't done so yet because "there's too much at stake".

"It's all about the money," he said.

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