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/sys

The sysfs filesystem is the filesystem to export kernel objects (kobject). It is usually mounted on /sys. It contains information about block devices (/sys/block) and other kernel stuff (Compare with /sys/kernel/debug.
Every registered kobject creates a directory in or under /sys.
A rule mandates that every file in the sysfs must have one value only. /sys/kernel/debug does not belong to the sysfs and therefore, this rule does not apply there).
The sysfs needs the CONFIG_SYSFS configuration option.

Subdirectories

Find subdirectories from in the top level Linux kernel directory with
grep -hrPo '(?<!/proc)/sys/[0-9a-zA-Z_\-]+/' 2>/dev/null | sort -u
accessibility
block All block devices
bus contains a flat directory layout of the bus types (PCI, IDE, USB) in the kernel.
class Driver classes (net, sound, usb …)
crypto
debug
dev
devices contains representation of the device tree.
event_source
firmware
fs contains subdirectories for mounted(?) filesystems.
hypervisor
kernel
module Currently loaded modules
modules module ?
net
o2cb
platform
power Information related to the power management subsystem
subsystem

See also

Don't confuse /sys with /proc/sys
sysfs was originally called ddfs (Device Driver Filesystem). Originally, sysfs was based on ramfs.

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