The ten-year deal will see the former England captain, 46, become the face of the Qatar World Cup.
According to the Sun on Sunday, Mr Beckham flew to Doha this month for a week or meeting with dignitaries.
He was reassured that fans would be allowed to display rainbow flags in stadiums during next year’s tournament and was informed about the growing number of women involved in politics.
Qatar has been widely criticised for its human rights record, with women and gay people suffering from discrimination.
The paper claims Mr Beckham consulted with his wife Victoria before signing the deal.
A source told said: “David believes in Qatar’s commitment to progress and that the World Cup — the first to be held in the Arab world — can effect significant positive change.
“He strongly believes in the power of football to bridge differences but, crucially, has seen the progress on issues that matter.”
A spokeswoman for Mr Beckham said: “David has always talked about the power of football as a force for good on many levels.
“As we reach the one year to go point he will join the wider football community that is coming together for the World Cup 2022 and he’s looking forward to what he thinks will be a great tournament.”