I'll leave it to the wild guessing of the masses as to what makes this meme NSFW.
Source: If you recognize this image, feel free to share the source. Otherwise, I'll update this post sometime in the near future when other memes are posted, so you can check back if you're curious.
The detailed cityscape and big open sky reminds me of panels by Inio Asano. I'm currently reading oyasumi punpun, and it can be pretty depressing in dealing with it's themes. I'm guessing from your memeification and and how how it drawn that it has something to do with abuse and or suicide.
suicide
Bingo bango bongo.
Since you've guessed correctly, here's the source for those curious: 35155, pg. 27 (It's old enough that it only has five digits.)
And the doujin's surprisingly depressing. It's about a hikikomori that struggled to integrate back to society (and has some random dude taking advantage of her depressed state for sex, that's as much sex as there is in a h-doujin). A social worker/someone paid to help her also (it is implied) jumps alongside her int he end.
That scene above is probably what they saw as they were jumping to their deaths.
The last page bereft of any dialogue showing her cleaned room after her death hits similar to 177013 "looking into the cracked glass mirror" scene. Really felt like the artist said "screw the sex, I want to draw a good story about the struggles depressed hikis face in society and what their lives could end up like" and did an amazing job.
Judging by the comments, that scene left a huge impact on coomers that just went there to fap, too. It impressed me enough to make a meme about it, and here you are.
Memes related to anime. Animemes.