There are frequent references to "lewd" and "erotic" illustrations, though no direct references to sexual activity are made.
Revealing clothing and sexually provocative poses are frequently depicted in illustrations. Girls are sometimes seen copying these poses.
A middle school girl lies about being sexually promiscuous and refers to men's "dicks".
Some scenes show girls bathing/changing, with partial outlines of their breasts/buttocks visible (no explicit detail).
A girl draws a pornographic comic with the genitalia in the wrong spot, which leads to the girls questioning what male genitalia looks like. The famous David sculpture is shown, including its penis.
Acts of sexual harassment are occasionally portrayed for comedy, such as girls being forced to lift up their skirts by Eromanga-sensei.
Sexualization of minors, as young as 12
Sagiri (Eromanga Sensei) pulls down a girls panties whilst she is blindfolded.