In contemporary discourse, sustainable development has unequivocally emerged as a global vision and mission. Within this overarching framework, Corporate Social Responsibility (CSR) plays a pivotal role, serving as a foundational pillar in constructing corporate brand value and fostering client trust. A fundamental tenet of CSR involves ensuring the fulfillment of legal responsibility, often termed legal compliance, particularly with respect to underage laborers. This demographic represents a distinct and vulnerable segment of the workforce, warranting significant attention from the International Labor Organization and most nations. Notably, Vietnam holds the distinction of being the first country in Asia and the second globally to ratify the United Nations Convention on the Rights of the Child in 1990. Furthermore, Vietnam has demonstrated an ongoing commitment to addressing underage labor through the establishment of comprehensive legal frameworks, policies, and institutional support mechanisms. This article provides a foundational overview of CSR as it pertains to underage labor, undertaking a thorough analysis, comparative examination, and critical commentary on the prevailing provisions of Vietnamese labor law from the vantage point of protecting underage laborers. Building upon this analysis, the author identifies and proposes concrete strategies to enhance the implementation of CSR concerning underage labor within Vietnamese enterprises in the forthcoming period.