The chapter introduces Partial Least Squares Structural Equation Modeling (PLS-SEM), a method widely used for estimating complex path models with latent variables. It begins by explaining the fundamentals of measurement and structural theory, then delves into how to specify and estimate path models using PLS-SEM. The chapter also covers complementary analytical techniques and evaluates the results of PLS-SEM analyses. An application of PLS-SEM to a corporate reputation model using SmartPLS 3 software is provided to illustrate the concepts. The authors, Marko Sarstedt, Christian M. Ringle, and Joseph F. Hair, highlight the method's popularity in various disciplines, including accounting, management, hospitality, international management, operations management, management information systems, and marketing.The chapter introduces Partial Least Squares Structural Equation Modeling (PLS-SEM), a method widely used for estimating complex path models with latent variables. It begins by explaining the fundamentals of measurement and structural theory, then delves into how to specify and estimate path models using PLS-SEM. The chapter also covers complementary analytical techniques and evaluates the results of PLS-SEM analyses. An application of PLS-SEM to a corporate reputation model using SmartPLS 3 software is provided to illustrate the concepts. The authors, Marko Sarstedt, Christian M. Ringle, and Joseph F. Hair, highlight the method's popularity in various disciplines, including accounting, management, hospitality, international management, operations management, management information systems, and marketing.