Children are roughly one third of the world’s population, and as the UN Secretary-General on Business and Human Rights, John Ruggie, put it, they ‘are among the most marginalized and vulnerable members of society and can be disproportionately, severely, and permanently impacted by business activities, operations and relationships’. Business and children are inextricably linked in a multifaceted relationship. For each to maximise the benefit from that relationship in the long term will require business to acknowledge those adverse impacts on children’s rights, and commit to contributing to protecting and advancing the full suite of children’s rights. Although there is more work yet to do, in recent years promising steps have been taken to realise that ambitious goal. This chapter explores the relationship between business and children’s rights, including the responsibilities of business to uphold children’s rights. After an historical overview of international children’s rights, it analyses those children’s rights and related principles that are pertinent to business and their human rights responsibilities. The chapter assesses the treatment of children’s rights by key business and human rights (BHR) processes and instruments, including the UN Guiding Principles, and highlights some key child rights issues impacted by business activities. Finally, the chapter offers some thoughts as to the way forward to better integrate children’s rights into the BHR discourse and to continuously improve businesses’ respect and advancement of children’s rights.