For the most part, corporate culture is portrayed as dysfunctional and grossly inefficient … and there isn't a whole lot of "working" going on. There's also an overarching message that you can be completely incompetent and still keep your job, as long as you're loyal to the company. However, there is also a lot of heart in the show, and characters demonstrate teamwork and self-control. Love and friendship are major themes.
Some semi-violent incidents are played for comedy, such as an employee getting injured on the job and having to be hospitalized, etc.
Frequent jokes about sex and some sexual innuendo, but nothing overt, with occasional (but comical) blurred nudity. Some co-workers are involved in on-again, off-again physical relationships and/or interoffice affairs.
Inappropriate comments about race and gender that are either ignored or met with disbelief. Occasional use of words like "bitch," "ass," "hell," etc.
Some product placement -- notably by Staples. One episode took place at Hooters, another at Chili's, etc.
Drinking, Drugs & Smoking
One character has an ongoing problem with alcohol (played for laughs), occasionally getting drunk at office functions where alcohol is served. Another has a history of drug use and still uses marijuana, etc.