Code Name: S.T.E.A.M., Intelligent Systems’ new strategy game for the Nintendo 3DS, won’t be released until 2015, but it already has an ESRB rating. It’s rated “T” (Teen) with Blood, Fantasy Violence and Mild Suggestive Themes listed as descriptors.
Below is the full (but brief) rating summary. Note that it might be updated in the future, as the game is still in the midst of development.
This is a role-playing game in which players battle aliens in an alternate version of Victorian England. Players command groups of characters through turn-based skirmishes and use steam-powered weapons (e.g., rifles, hammers, grenade launchers) to kill alien creatures. Combat is highlighted by explosions, cries of pain, and brief bursts of red blood. Some levels allow players to shoot from turrets or tanks in more frenetic combat. Female figures are occasionally depicted in revealing outfits (e.g., low-cut tops); one figure is depicted on a “victory” screen each time the player wins a skirmish.
The ESRB also note that Code Name: S.T.E.A.M. will have online features, which is something Nintendo confirmed themselves when they announced the title. You can see how Code Name: S.T.E.A.M. plays using the video embedded above. It gives you a good idea of how important a role strategy plays in the game.