3.2.4. Control Variables

To control any potentially omitted variables bias, we included some control variables representing the relationship between religiosity and CSR. These included age, gender, position, and type of industry. Prior research suggests that joiner managers are more likely to believe that good business ethical practice is positively associated with positive business performance [10,46]. Previous research also suggests that females have a more favourable attitude toward moral behaviour than males [10]. Regarding the position of the participants, we focused on managers because of their level of sovereignty (e.g., owner, CEO, and senior manager). Finally, we differentiated between the participants' five industries: manufacturing, construction, trade, financial services, and other services.
