Fifa is not fit to govern and should be the subject of widespread reform, a new report has argued, starting with the way money is used to “buy the political support of member associations”.

The report, compiled by the human rights advocacy group FairSquare and built on interviews with more than 100 people, calls for greater transparency from football’s governing body and argues outside regulation may be necessary for the organisation to live up to its values...

The report argues that Fifa’s governance issues – where it is subject to legal action from players’ unions and under attack from human rights organisations – can be traced to the way funds are distributed to member associations...

The report comes during a period of turbulence for sports governing bodies in general, and Fifa in particular. Fifa is the subject of legal action from players’ unions and national leagues owing to concerns over fixture congestion and appears to have stepped back from some of its signature commitments – especially on human rights. The outcome of a report investigating the need for financial remedy for migrant workers in Qatar has still yet to be made public nearly a year after it was finished, and various stakeholders – including officials who previously worked on Fifa reforms – have expressed concern with a lack of consultation regarding Saudi Arabia’s bid to host the 2034 tournament...

FairSquare outlined the contents of the report to Fifa and made submissions for information but said it received no correspondence in return. The Guardian has approached Fifa for comment.