There is a view of a woman's naked breast.

Numerous sexualized and pornographic pin-up posters of women are visible in the background throughout the film.

Prison shower scene. Brief views of naked male rear ends.

It's implied that a male prisoner rapes another male prisoner (unseen).

There is excessive prison violence/torture throughout the film

18 F-words plus other milder profanities...a**hole, sh*t, etc.

A few scenes where beer is consumed.

Brubaker wakes up and finds a dead prisoner strung up on a flagpost