A couple of chaste kisses, a couple of vague sexual references.
Violence & Gore
Mild
Casper mocks hanging himself to dissuade Kat from going out with a boy.
Suggested MPAA Rating: PG-13 for some gross material shown in a few scenes.
Some mild comic violence including a humerous fight scene. Ghosts pull out guns and attempt to kill a man. Two characters die and later on in the film turn into ghosts.
Profanity
Mild
Many infrequent uses of "Damn", "Hell", "Piss", and "Bitch" are used throughout the movie.
Carrigan says "for Christ's sake" on a few occasions.
2 uses of bitch 1 use of piss, damn, shut up and sucks 3 uses of hell
Alcohol, Drugs & Smoking
Mild
Carrigan briefly asks Dibs quietly if Casper "is a drug dealer".
A character smokes cigarettes in a few scenes. A character is drunk which leads to his death.
Frightening & Intense Scenes
Mild
Casper's sled backstory can be emotional.
The film deals with the ideas of death, loss, and remembering those you've loved. Everything in this regard is handled in a thoughtful and even touching fashion, but it may be unexpected.