Corporate Treasury Optimization and Debt Sustainability Strategies in Saudi Industrial Sectors under Vision 2030

The current literature review paper focuses on the treasury structure of the corporate, which could enhance the debt sustainability of the Saudi industries with regard to Vision 2030. The review covers the treasury as a strategic tool that integrates liquidity forecast, working capital management, funding sources diversification, use of sukuk, covenant approach, digital control tower deployment, and capital investment approach that takes into account sustainability issues. A systematic review methodology is employed by incorporating scholarly journal papers, market reports, and Saudi Arabian literature between 2020 and 2025. From the reviewed literature, it is clear that the Saudi industries are operating in an economic environment characterized by rapid non-oil sector growth, maturity of the debt market, and diversification efforts of the government.