Jim Gordon's wife Barbara is seen sleeping in her underwear in some scenes, as her buttcheecks hang from her underwear.
This film has many strongly suggestive sexual themes throughout. Lt. Gordon is seen shirtless and wearing only boxers in one scene, and there is material which has very strong sexual undertones and female characters are depicted in provocative clothing.
When the character of Bruce Wayne first goes undercover to see how bad Gotham is at night he comes across a girl who is clearly underage and working as a prostitute. She does not state anything explicit but when asked how old she is she replies she can be as old as he likes. The girl is later seen defending her pimp when Bruce Wayne tries to defend her.
The character of Catwoman is depicted as an dominatrix and possible prostitute. Again nothing explicit is shown or stated but the implication is clear.
At one point Bruce Wayne, while attempting to seem like a slimy playboy to hide his superhero identity, is seen along side a provocatively dressed woman. He implies that she means nothing emotionally to him and says that she only speaks one language he understands (implying sex). A scene later it is made clear that he has never slept with her and does not intend to. The female character makes it clear without being obvious that she was a prostitute hired for the ruse.
Two criminals are revealed to have been stripped naked by Gordon and Batman in two separate events as a warning against them.
In the extra DVD feature "DC Showcase: Catwoman" there is a scene where the villain goes to a strip club, a woman dressed only in her underwear is performing a pole dance, she finished her routine by removing her bra, her bare breasts are never seen by the viewer, as part of a trap for the villain, Catwoman substitutes for the next dancer, she also performs a pole dance and unzips her outfit, showing her entire cleavage, but no nipples, she also flails her whip as part of the routine before attacking the villain's goons.