The short answer is that it goes back to Bartomeu & the sporting direction but as Pep would know quite well, it is the entorno in general. Messi has never effectively called out the board (In this case, specifically Abidal) in the media. This is a departure from him and will have ramifications
Bartomeu has apparently called an emergency meeting with Abidal where I am fairly certain he will be the sacrificial lamb and sacked to try & deflect from his own failures but it's far from over. Barto will likely assume SD duties on top of VP after sacking two others in the summer, all that is left is for him to put on a kit and play winger
Should be interesting what happens next