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The study is aimed at presenting the relationship between corporate social responsibility (CSR) and the effect of the work of companies and areas of possible implementation in the largest Asian companies. Corporate social responsibility positively affects a company's business reputation and builds trust with customers who value improved financial performance. Objectives: The purpose of the study is to find any correlation between CSR and firm performance in Kazakhstan and allows for improvement of both the enterprise sustainable development management model and its assessment. Results: Analytical observation, monitoring, and comparison formed the basis of researching the CSR programs of selected companies. NPM, ROA, ROE, and NPM for leading Kazakh enterprises, the augmented Dickey-Fuller unit root test, and the Student's t-test indicate a correlation between CSR practices and NPM, which is an indicator of profitability. Kazakh companies show a connection between CSR practice and firm efficiency, but this only occurs through net profit margin. The analysis revealed a relatively weak quantitative relationship between the main indicators of stock market activity for companies and their net income. The results provide the basis for the hypothesis that business activity indicators in stock markets today are influenced not only by financial performance indicators. One of the key factors influencing companies' positions in stock market indices is their reputation (image) capital, which affects key indicators and ESG market ratings. Conclusions: Research data indicate the mixed impact of Corporate Social Responsibility (CSR) on corporate financial performance, with evidence of positive, negative, and insignificant relationships. Investing in CSR can enhance a company's value if certain thresholds are met. Companies are recommended to invest more in the social aspects of CSR to boost competitiveness and profitability. The results of the study are consistent with the theory and confirm the fact that CSR practices and firm performance are correlated. The association between CSR activities and financial performance was tested, and the results show that there is a positive correlation among those variables studied in Kazakhstan. The social responsibility of enterprises in Kazakhstan should be considered in two aspects: as a necessary cost item and as strategic reputational investments that contribute to the creation of a more sustainable global world and positively correlate with the financial position of the company