Partial least squares structural equation modeling (PLS-SEM) has gained prominence across disciplines for evaluating structural relationships among latent variables. Despite its widespread use, the application of conditional mediation (CoMe) modeling remains underutilized. This paper addresses this gap by offering a comprehensive guide on implementing CoMe models using PLS-SEM. We outline the conceptual foundations of CoMe, present a detailed step-by-step analytical procedure to apply CoMe, and provide practical interpretation guidelines. A case study of luxury counterfeit purchases illustrates the application of CoMe and demonstrates its enhanced ability to uncover complex relational dynamics. Additionally, we propose best-practice guidelines for researchers employing CoMe within PLS-SEM. By highlighting the value of CoMe in generating nuanced theoretical insights, this paper aims to encourage its wider adoption in empirical research accross disciplines.
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