This Code aims to tackle a wide range of harmful content types, including cyberbullying, self-harm, eating disorders, content that incites hatred or violence, terrorism, child sex abuse material (CSAM), racism, and xenophobia.

The Code builds upon the European Union's Digital Services Act (DSA), which focuses on online governance of illegal content. However, Coimisiún na Meán's Code broadens the scope to include harmful content that is not necessarily illegal. The regulator's goal is to address content that can cause harm to users, even if it is not illegal.