Divine Emanuelle features same-sex sexual acts within its exploitation narrative, typical of the 'women-in-prison' genre. These interactions are consistently depicted as non-consensual, exploitative, and a form of degradation for the female characters, reinforcing harmful stereotypes rather than offering any affirming portrayal of queer identity.

The character Emanuelle, who was established as white in the original source material and prior film adaptations, is portrayed by Laura Gemser, an actress of Indonesian and Dutch descent. This constitutes a race swap for the titular character.

The film incorporates superficial elements of Buddhist practices or imagery, often presenting them as exotic backdrops or pretexts for sexual encounters. This trivializes and misrepresents the spiritual tradition for exploitative purposes.

The film uses Christian concepts and iconography ironically, contrasting them with the protagonist's hedonistic lifestyle. Traditional Christian morality is implicitly rejected or satirized as restrictive, serving to justify the film's focus on sexual liberation and exploitation.