FIFA was accused of encouraging a "culture of nepotism" on Friday by an independent body set-up to overhaul the way the world governing body operates.
The commission said it was pleased with the way FIFA had implemented initial steps "towards the creation of a framework of good governance and controls," including by reforming its Ethics Commission.
But it added in its report that FIFA has yet to adopt a few points "of crucial importance for successful reform," which will be subject to approval at its next congress in Mauritius in May
"The lack of transparent structures and culture of nepotism affect the organisation's reputation and undermine its ability to show the way to ethical governance of the sport," said the commission in a statement.
"Based on the recent statement of the 53 UEFA member associations, the independent commission of governance is not convinced that some of the key opinion leaders in football have fully grasped the consequences," it added.
The commission also recommended that to improve transparency, the term of office of the president and members of the FIFA executive committee should be limited, all members of the executive committee be subject to an integrity check, and that two independent members attend meetings of the executive committee.
FIFA president Sepp Blatter announced in October, 2011, the creation of the commission in the aftermath of a series of damaging corruption allegations which rocked the organisation.