Intellegence, Survailence, Target Acquisition and Recce.
In the roughest form it is a unit which ties all these sensors together to provide a commander with a near real time picture of the battlespace or the AO. Someone on this forum, who has more experience, please correct me and expand. Counter mortar radars, coyote RRUs, UAVs, Satelite imagery and stuff like that, so that there are mutiple "observers" of the same area.
The new silver fox TUAV will be small enough to use at the Coy level. So the Coy Comd will have enhance sight, in the near future the Coy comd may have near real time data links to all sensors on the battlefield.