The core requirement for sukkah walls is flexible as to material: Shulchan Arukh, Orach Chayim 630:1 rules that all materials are valid for the walls, even if the sukkah's sunlit area exceeds its shaded area due to the nature of the walls, though the Rema cautions against walls that smell badly or will wither within seven days so that the minimum wall measurement is lost. Midrash Lekach Tov, Vayikra 23:42 similarly derives from the phrase "they shall dwell in sukkot" that a sukkah may be made of any material, even boards, provided they are not four tefachim wide, and that this inclusion extends specifically to the walls.
Kitzur Shulchan Arukh Yalkut Yosef, Orach Chaim 630:3 extends this leniency to state that a wall is valid even when made from items unfit for sechach, even items susceptible to tumah such as a crate or vessels, and that walls may be constructed from chests, boxes, or strong materials like stone or iron, so long as rain cannot penetrate through them — only the sechach itself must meet stricter standards.
Mishnah Berurah 634:2 adds that even though a sukkah must be a temporary dwelling, its walls may be built in a permanent manner using materials like branches, because the requirement of temporariness does not extend to the walls themselves.
Regarding using another's property as part of the wall structure itself, Beit Yosef, Orach Chayim 630:24 cites the Rambam's ruling that one may use a fellow's object or structure as a sukkah wall to render the sukkah valid, even on Yom Tov, provided the owner is unaware it was set up there, and distinguishes between using it to complete the kosher measure of the sukkah versus using it where the sukkah was already valid without it. Mishnah Berurah 630:54-55 likewise discusses using another person to stand as a third wall to validate a sukkah, but stresses this works only with a consenting person and not, for instance, with an animal.
Kitzur Shulchan Arukh 134:9-10 cautions that although one may fulfill the mitzvah with a borrowed sukkah, a stolen sukkah is invalid, and forbids constructing a sukkah in the public domain or cutting sechach from someone else's property without obtaining permission from the landowner.
Kitzur Shulchan Arukh Yalkut Yosef, Orach Chaim 315:1 notes that constructing a mechitzah (partition) on Shabbat or Yom Tov is generally permitted even though building a roof is not, except when the mechitzah is being erected specifically to render permissible something previously forbidden, such as completing a sukkah that only has two walls by adding a temporary third wall.