This study examines the construction of children and children’s rights in the context of corporate responsibility. Businesses often work with children in their philanthropic work, but have not been expected to integrate children’s rights in their core activities. The relationship between businesses and children is therefore poorly understood. This study aims to develop a better understanding of this relationship by studying the construction of children in corporate responsibility policies and website presentations. The point of departure for the analysis is that children are a minority group, meaning that they share certain characteristics and face shared problems. In order to do this, CSR theories and previous CSR research is presented from a children’s rights perspective, which provides a theoretical framework for the empirical analysis. The analysis examines cases of current relationships between businesses and children. This is done by analyzing the construction of children in the corporate responsibility policies of six companies. In order to structure the analysis, a categorization system is used which defines six distinct relationships between business and children. The study found that the internal disagreements within the field of CSR has significant implications on children’s rights and their resolution is necessary for true integration of children’s rights into CSR. Further, the children were constructed vastly differently between the companies as well as between the categories. The relationship is also contingent upon the general recognition of responsibilities by a company.