The Business Establishment Survey (BES) 2015 is the second comprehensive survey conducted to collect, compile and analyse data related to non-agricultural, non-governmental economic activity in Afghanistan. The previous survey, the Integrated Business Enterprise Survey (IBES), was conducted in 2009. While there is a high level of consistency between the aims and methodologies of these two surveys, the name of the most recent report has been changed to reflect the fact that both surveys have adopted an establishment-level approach, rather than an enterprise-level approach, with an establishment defined as an enterprise or part of an enterprise situated in a single location engaged in one or predominantly one kind of economic activity.