The topic covered is the different types of energy used by establishments in the service sector, in terms of purchases (both quantities and expenditure), self-production, and end use by the establishment. The main energy sources observed are:
- electricity;
- natural gas, biogas and/or biomethane;
- butane and propane;
- heating oil (including non-road diesel fuel);
- wood and wood by-products used for energy purposes;
- district heating or cooling networks;
- other renewable or non-renewable fuels.

The classification used is the French Classification of Activities 2025 (NAF 2025).

The sectoral coverage is limited to the predominantly market-oriented service sector. It includes the following sections of NAF 2025:
- wholesale and retail trade (Section G);
- commercial artisan activities (codes 10.71H, 10.71J, 10.13H and 10.71D);
- transportation and storage (Section H);
- accommodation and food service activities (Section I);
- publishing, broadcasting, and content production and distribution activities (Section J);
- telecommunication, computer programming, consulting, computing infrastructure and other information service activities (Section H);
- financial and insurance activities (Section L);
- real estate activities (Section M);
- professional, scientific and technical activities (Section N);
- administrative and support service activities (Section O).

After collecting contextual information about the establishment, such as floor area in square meters (total, heated, and air-conditioned), qualitative questions are addressed, including:
- types of energy used (electricity, gas, heating oil, etc.),
- end uses (heating, intensive computing, etc.).
For each type of energy used, quantitative questions are asked, such as:
- quantities of energy purchased,
- costs of these energy purchases.
A section of the questionnaire focuses on renewable energy.
The final sections are dedicated to actions and expenditures aimed at saving energy, as well as public support schemes.

Local unit

Operating establishments with 5 or more employees in wholesale and retail trade, commercial crafts, and accommodation and food services, and with 10 or more employees in other sectors, whose main activity belongs to the predominantly market-oriented service sectors. Predominantly non-market service sectors (such as education, health, etc.) are therefore excluded from the scope.
This corresponds to the following NAF 2025 codes: Sections G to O and commercial craft activities (10.71H, 10.71J, 10.13H, 10.71D).

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