Co-simulation is an emerging method for cyber-physical energy system (CPES) assessment and validation. Combining simulators of different domains into a joint experiment, co-simulation provides a holistic framework to consider the whole CPES at system level. In this paper, we present a systematic structuration of co-simulation based on a conceptual point of view. A co-simulation framework is then considered in its conceptual, semantic, syntactic, dynamic and technical layers. Coupling methods are investigated and classified according to these layers. This paper would serve as a solid theoretical base for specification of future applications of co-simulation and selection of coupling methods in CPES assessment and validation.