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In the main announcement, they stated that adult content has always been a problem and gave the one example as 'people clicking into unlabelled r-18 content while at work'. So now people can see a logo and be alerted to the fact that this plurk should be viewed with caution at the work place.

Supplementary announcement.
- this function is pending an update so it's not implemented in mobile apps just yet
- this rule (of being against TOS) will not take into account plurks made before this function went live
- plurk will not automatically crack down on rule breakers. It depends on reports. And even if reported, it's not an automatic offense. Plurk will only make a judgement after investigation
- the r18 tag can be removed and added at will by entering into the individual plurk page and amending the 'adults only' option.
- if a nsfw comment comes up in a plurk response, it's up to the original plurker whether they want to tag their plurk or not, along with whether they want to delete the R18 response instead. If this plurk is reported, plurk will prioritize deleting that response (not the whole plurk)

Adult content rules:
Plurks that contain the below content must be marked adults-only, or may risk deletion
- Content that includes nudity, sexual organs, molestation, arousal, sexual intercourse
- descriptions of sexual acts (whether in text or image)
- content related to gambling websites or games (whether in text or image)
- violence, gore, or other content not suitable for underaged users

The below are not allowed on plurk whatsoever, even with a R18 tag
- involuntary, illegal, or underaged sexual content, child abuse, and pedophilia (in text or image)
- drugs, selling of illegal substances and descriptions of its use
- posting images of real life violence or encouraging and broadcasting the use of violence
- spread of the use, sale, or description of illegal or dangerous weapons
- encouraging or spreading the knowledge of how to commit suicide
- revealing the real names, pictures, and other identifying content of an underaged individual

The above will be iterated once there's app functionality. And in this period plurk will also make adjustments as necessary. They do not want and will not control adult content. They just wish to give people a comfortable place to browse plurk on. That's why this functionality will appear only as a R-18 tag. It does not affect the visibility of the plurk.So if you come across content that you feel may not be suitable or comfortable for all ages, just use the tag.