If your refrigerator is against the wall, you have two options to make it functional:
(1) Place a 9" to 12" tall cabinet (like utility pullout) or cab+counter b/w the wall and refrigerator
(2) Cut the wall down to around 24" deep next to the refrigerator.
We did #2. We also surrounded our refrigerator w/finished end panels that were equal to the depth of the carcass + seal, but NOT the doors themselves.
I have a slideshow that shows what we did that I linked to below.
Here's a pic and an explanation:
The 26" finished end panel covers the entire black side of the refrigerator plus the gap behind the refrigerator. It looks much more finished this way.
The depth of the end panel was determined by the depth of the refrigerator carcass (24-1/8") + the depth of the gap b/w the refrigerator & the back wall (approx 1-7/8").
[The gap was the space needed for the required air clearance, the plug, anti-tilt mechanism, and the plumbing for the ice maker & water dispenser. Only 1/2" air clearance was needed, so whatever was needed to accommodate the other items determined the back spacing.]
Even though there's a wall next to the refrigerator, we still put in a finished end panel. Again, I think it looks more finished with the end panel on both sides rather than just one.
Additionally, the wall is only about 24" deep. While this means we didn't need filler to allow the doors to open fully, it also meant it would not quite cover the black sides of the refrigerator...so the 26" deep end panel covers the couple of inches that would have otherwise shown beyond the wall. [Besides, as I mentioned before, I think it looks better to have the wood panels on both sides. You only lose 3/4" of space to the second end panel.]
Here is a link that might be useful: Building-In a Refrigerator Slideshow
Q