Greenwashing, the deliberate overstatement of a firm’s environmental performance, undermines stakeholder trust and threatens the credibility of corporate sustainability reporting. This study examines how three board attributes, gender diversity, independence, and directors’ international experience, influence greenwashing among Chinese listed firms, and whether Corporate Social Responsibility (CSR) committees strengthen these governance effects. Drawing on 4,312 firm-year observations from 2016 to 2023, sourced from the CSMAR, Bloomberg, and Refinitiv (Asset4) databases, greenwashing is measured as the gap between a firm’s disclosed and actual ESG performance. The results indicate that board gender diversity, independence, and international experience are each associated with lower greenwashing, and that CSR committees strengthen these effects, reinforcing corporate accountability and disclosure quality. These findings offer empirical evidence that internal governance mechanisms, not only external regulation, shape firms’ environmental integrity, with implications for policymakers and corporate leaders seeking to improve the credibility of ESG reporting.

The objectives of the study were the effect of applying the concept of the theory of constrain in maximizing the profits of Saudi industrial companies in accordance with the vision of 2030, and the study is based on the descriptive analytical approach. To obtain the data, the researchers’ used The preliminary data for this study were obtained through a questionnaire, and the Secondary data related to this study have been obtained by reference to books The validity of the hypotheses proved where it was reached that the application of the theory of constrain helps Saudi industrial companies in maximizing their profits, improving or increasing the level of improvement by applying the theory of constrain leads to maximizing the return of profits. The impact of the internal and external constrain of Saudi industrial companies in maximizing profits, Saudi Arabia's strategy in accordance with Vision 2030 supports industrial companies to build a competitive and sustainable system that promises to benefit from the national economy and Saudi citizens.