DarkSaber2k: Chances are thery are way more likely to know how to than the parents
If we were talking about mobile devices, I'd wholeheartedly agree with you, as my, not so obvious apparently, point was that kids today are more savvy with knowing/doing all sorts of things on mobile devices than things on PCs that are not of the "one button" variety. At least that's my observation.
SirPrimalform: Right, but some kids will know that and then GOG will get complaints. The only way it can be reasonably secure is with DRM.
Incidentally, I definitely would have known how to run the game from the exe as a kid. My parents first computer was a windows 95 pentium MMX in around... 1996/7 I think? Anyway, I knew every nook and cranny of that thing.
We're talking about very different generations here, see above.
I think the OP has in mind something like the parental code for TV works? That could perhaps be implemented as a filtering option in each account, so when it's enabled titles with gore, violence, etc. are excluded when browsing the catalogue, and disabling it would require to enter one's password, or one of those account verification codes? That's assuming that kids use their parents account, and not their own where they have 100% control over account settings.
I'm not sure I get why the OP requests the ESRB rating system specifically. Don't the ratings systems in use give enough information on whether they're suitable for kids or not?