Sony does not plan to renew its sponsorship contract with FIFA, as the Japanese electronics maker needs to prioritise its restructuring efforts, people familiar with the matter told Reuters.
Such a move would follow Emirates Airline's announcement this month that it was ending its sponsorship of FIFA, a blow to the governing body as it investigates whether there was corruption in the bidding process for the next two World Cup competitions.
Sony has been a FIFA sponsor for the eight years to 2014 in a contract worth £180m.
Sony on Tuesday said it was aiming to restructure its television and mobile divisions further, while targeting robust growth for its electronics devices division, which houses its growing image sensors business.
Coca-Cola have hit out at Fifa over the handling of a controversial report into how the 2018 and 2022 World Cup tournaments were awarded.
Ethics investigator Michael Garcia disagreed with the conclusions reached by German judge Hans-Joachim Eckert, whose report exonerated the bids made by Qatar and Russia for the respective tournaments.
The drinks company, which is one of Fifa's longest-standing and biggest sponsors, issued a statement criticising the furore:
Anything that detracts from the mission and ideals of the Fifa World Cup is a concern to us. The current conflicting perspectives regarding the investigation are disappointing. Our expectation is that this will be resolved quickly in a transparent and efficient manner.
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A Fifa executive committee member was reported to the world governing body's ethics committee after asking for "hard cash" in return for votes during bidding for the 2018 and 2022 World Cup - but no action was taken, it has been claimed.
Les Murray, an Australian who was on the Fifa ethics committee at the time, claims he reported the request to his superiors after being informed of it by people working for the Australia 2022 bid.
It is thought the member in question asked for $5million in order to build a sports centre in exchange for his vote.
Murray wrote on his SBS blog: "Three years ago, when I was still on the FIFA ethics committee, I was informed by sources inside the Australian bid team that a member of the FIFA executive committee was asking the Australians for hard cash in return for votes.
"I reported this information up the chain of the ethics committee at the time, as was my duty, but I see no mention of it in Eckert's report."
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The identities of the individuals who have been reported to the attorney general by FIFA have not been disclosed.
Eckert's findings released last week did name two people, both former FIFA ethics committee members, as having contravened rules: Jack Warner from Trinidad and Tobago, who resigned in disgrace in 2011, and Mohamed Bin Hammam, the former Asian confederation president from Qatar who was banned for life by FIFA.
FIFA said it could not disclose whether Warner and Bin Hammam were those who had been reported to the attorney general.
Eckert's findings had criticised the England 2018 bid for pandering to Warner's wishes but there is no suggestion the England bid has been reported to the Swiss prosecutors.
FIFA has announced it has lodged a criminal complaint with the Swiss attorney general regarding "possible misconduct of individual persons in connection with the awarding of the hosting rights of the 2018 and 2022 World Cups".
A statement on FIFA's website read:
"The subject of the criminal complaint is the possible misconduct of individual persons in connection with the awarding of the hosting rights of the 2018 and 2022 World Cups investigated by Michael Garcia, chairman of the investigatory chamber of the FIFA Ethics Committee.
"In particular there seem to be grounds for suspicion that, in isolated cases, international transfers of assets with connections to Switzerland took place, which merit examination by the criminal prosecution authorities. The reports compiled by Michael Garcia and Cornel Borbély will be made available to the Office of the Attorney General via Hans-Joachim Eckert."
Doha was chosen on Tuesday to host the 2019 World Athletics Championships.
Less than a week after the controversy over Qatar's selection to stage football's World Cup in 2022 was reignited, the International Association of Athletics Federations (IAAF) was not put off by potential criticism as it voted for the Qatari capital to stage another of global sport's showpiece events.
The IAAF Council plumped for Doha ahead of two powerful, older school candidates, former Olympic hosts Barcelona and Eugene, the Nike-backed home of athletics in the United States.
Doha's athletics bid leader, Dahlan Al-Hamad, said:
"We are very happy that FIFA has investigated and announced everything is clear and can go ahead in Qatar but our concentration is to organise for the world championships in the right way, and within the IAAF rules."
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