The movie promotes collaboration, teamwork, and non-violence (Aang shows the power of elements without killing anyone).
Most of the fight scenes aren't very graphic because the benders don't need to get very close to each other, since they can manipulate elements, particularly fire and water. But there are some martial-arts-style fight scenes, with water and fire and earth (rocks!) thrown into the mix. There's one memorable death, but it's self-sacrificial and gently handled.
One sweet kiss and some mild flirting. In one scene, an uncle tries to convince his single-minded nephew to look for a pretty girl instead of worrying so much.
Mild insults about the disgraced heir of the Fire Nation and about the water and earth people.
Nothing in the film, but the movie is based on the popular animated Nickelodeon series and does have merchandising tie-ins.
In one scene, the Fire Nation's commander makes a toast at a luncheon with his soldiers, but it's not clear that they're actually drinking.