Themes, also known as thematic material, is one of the common content issues in media age rating systems.
ACB (Australia)[]
The ACB has themes as its first classifiable element out of the 6 (being themes, violence, coarse language, drug use, nudity and sex). G rated themes may be themes suitable for the public and can contain non-detailed references to death, scenes that may scare very young children and predatory animal behaviour. PG rated themes may include character plot death, peril, threat and slightly distressing scenes. M rated themes can be horror themes, violent references, action, sexual themes and tragedies. MA15+ rated themes can be about injury detail, adult subjects, surgical procedures, suicide and mental health themes in explicit detail. R18+ rated themes are virtually unrestricted.
BBFC[]
The BBFC classifies themes based on their impact and how serious they are. Themes that are lighthearted or generally appropriate (e.g., a plant documentary, a kids' movie) are usually rated U. Themes about death or upsetting topics may be rated PG. Themes about mature topics can be discussed in low detail at a 12A/12 rating. Adult themes (such as sexually suggestive material) can be classified 15 if the topic isn't too detailed. Detailed themes about sex can be rated 18.
ESRB (North America)[]
The ESRB doesn't really have themes as one of its classifiable elements (with the exception of the Suggestive Themes and Sexual Themes descriptors), but it may classify it anyway. Examples can be horror themes, sexual themes, suggestive themes and violent themes. An example is the Five Nights at Freddy's series: the games are usually rated T for fantasy violence. Fantasy violence could be accommodated at a lower rating (E10+) but the ESRB secretly rated it based on its themes too; the themes just don't show up on the Content Descriptor box.
FPB (South Africa)[]
A and PG can contain themes with a low sense of menace or threat. Mature themes would warrant at least a 7-9PG. Age-restricted classifications would have themes that can be disturbing and/or threatening, and/or cause moral harm to those who are younger than the age limit that the work has. Classifiable elements must be part of a bona fide story line in 16 or lower. XX can have presumptely harmful content even for adults.
IFCO (Ireland)[]
The IFCO is very similar to the BBFC's way of rating themes.
IMDA (Singapore)[]
Singapore's Infocomm Media Development Authority (IMDA), due to the socially conservative society of the country, generally disapproves of LGBT content, which causes the Disney animated feature Strange World to be given an NC16 rating. The video game Bugsnax is rated M18 (restricted to 18+) for its prominence of LGBT characters. Also religiously controversial or discriminatory themes are usually subject to high ratings, for example Color of the Cross movies were all rated M18 because of their historical racial revisionism of Jesus being black.
G allows themes that are suitable for all ages and generally promote positive values. PG can have a low sense of threat and menace. Darker themes are permitted at PG13 like child abuse, human-trafficking, horror etc., but as long as they are treated with discretion. NC16 allows mature themes like gangsterism, transgenderism, euthanasia, self-harm etc., but they must be treated with discretion. M18 can have homosexual content as a sub-plot but should be discreet and not gratuitous. At R21 homosexual content can be the main plot but would be subject to strict review (e.g., same-sex marriage or parenting). Things like undermining public order, being prejudicial to the national interest, material that causes hatred or hostility between different racial, religious groups and other communities or material that denigrate any of them, glorification of homosexuality abd promotion of deviant sexual behaviour would be refused classification.
Kijkwijzer[]
Kijkwijzer only has one classifiable element related to themes: fear. Fear is a classifiable element for how scary or shocking the film may be. Movies with the Fear element cannot be rated AL and are rated 6 or higher.
MPA[]
The MPA sometimes rates movies based on their themes. Themes are known as "thematic material" and can be classified depending on the impact. Thematic material may be rated depending on factors such as death, violent themes, context and setting.
G can only have a low sense of menace. Mature and crude thematic elements would be at least PG. Any theme is allowed at PG-13, but the depiction of certain activities would warrant an R. Themes are generally unrestricted at NC-17.
OFLC (New Zealand)[]
The OFLC is very similar to the ACB's way of rating themes.
PEGI[]
PEGI rates themes based on their horror/fear level or discrimination. Games rated PEGI 7 may include the Fear descriptive rating while PEGI 16 rated games may contain the Horror descriptive rating. PEGI 12 can have either one or the other. Discrimination is the rarest descriptive rating for games, with only 5 games being rated based on Discrimination. The Discrimination descriptive rating is restricted to the PEGI 18 rating.