The state, business community and citizens are social partners in ensuring a better quality of life. Corporate social responsibility (CSR) is a mechanism for the interaction of these partners. Non-financial reporting is essentially a communication channel about corporate social responsibility, demonstrating information about the company's market value, its impact on society and the environment. The use of CSR tools increases the level of confidence in business and ensures the sustainable development of society as a whole. The implementation of CSR strategy leads to increasing a company's business reputation, which has a significant impact and allows the company to strengthen a position in the market. In the framework of the conducted research, we used secondary and primary data collection methods, as well, qualitative and quantitative. Kazakhstani companies are increasingly aware of the need to introduce CSR policies in their work and actively involved in the CSR reporting process. The topic of CSR is gaining popularity in Kazakhstan. Representatives of business, state, public, and consumers are increasingly gathering to discuss social projects.

The purpose of this article is to revise the literature on how theories have been utilized in investigating third-parties (for example, Non-Governmental Organizations, certifying organizations, among others) in Sustainable Supply Chain Management. Based on that, we derive future research directions. For revising the literature in a structured manner, the articles use the systematic literature review as the method of choice. Only half of the identified articles utilize theories for investigating third-parties in Sustainable Supply Chain Management. In addition, major theories are overweighed. This predomination leads to influencing the conceptualization of third-parties in Sustainable Supply Chain Management. Future research opportunities exist in broadening the utilization of theories and methods applied in the field, investing in under-explored aspects and broadening the scope of testing and building frameworks. Based on the synthesizing, propositions supplement future research directions. The novelty of this article lies in its investigation of how theories have been used in investigating and conceptualizing third-parties in Sustainable Supply Chain Management. By that, it contributes with a state-of-the-art view on the important topic of sustainability and how third-parties could solve sustainability challenges. With that, the article is a first attempt and step for extending the academic literature and practice with rethinking classic ways of managing sustainability and utilize out of the box ideas.