The chapter examines the theoretical and legal underpinnings of children’s rights within the business context in Vietnam, drawing on the country’s international commitments and the extent to which these have been incorporated into domestic law. It underscores Vietnam’s legal achievements in safeguarding against child labor, protecting child consumers, and addressing violations stemming from business practices that infringe upon children’s rights. Simultaneously, the chapter identifies persistent challenges in enforcing relevant laws, including illegal child labor, deceptive or inappropriate advertising, harmful products and services, and unsafe working environments. In response, it proposes measures to strengthen the legal framework and enhance corporate social responsibility, thereby advancing the protection of children’s rights in business activities in Vietnam.