FIFA's executive committee sits at the center of Andrew Jennings' investigation, broadcast just three days before the 2018 and 2022 World Cup hosting decisions. Jennings names three officials, Nicolas Leoz, Issa Hayatou, and Ricardo Teixeira, and alleges they took bribes from International Sports and Leisure, a marketing partner that handled FIFA's broadcasting rights. He also alleges a fourth official was involved in ticket touting, and argues that FIFA president Sepp Blatter failed to properly investigate either matter. The film lays out claims about how the World Cup bidding process itself operates behind closed doors. Hayatou, FIFA's vice-president, denies the accusations on camera, insists the payments went to the Confederation of African Football rather than to him personally, and threatens legal action against the BBC. The timing turns the broadcast into its own controversy: critics accuse the BBC of jeopardizing England's 2018 bid, a charge the corporation rejects, while Russia and Qatar go on to win the two hosting votes regardless.