1) Extractive companies should disclose information about social investments and payments to local budgets that are made according to contracts or agreements with local authorities. 2) The largest social investment projects in Kazakhstan include a swimming pool costing $14.5 million and a sports complex costing $14 million. 3) There is a lack of transparency around social investment projects due to contractual confidentiality, their bilateral nature without independent oversight, and lack of access to documentation about the projects.