SEE Learning (Social, Emotional, and Ethical Learning) is an integrated educational framework developed by the Center for Contemplative Science and Compassion-Based Ethics at Emory University, extending traditional social-emotional learning (SEL) toward secular ethics and systems thinking. This paper systematizes the theoretical foundations of SEE Learning and its applicability to Vietnamese education, covering its conceptual definition, scientific-philosophical foundations, three-level pedagogical model, and the three-domains-by-three-commitments competency framework, together with the cultural, social, and psychological characteristics of Vietnamese students relevant to program adoption. Findings indicate strong alignment with Vietnam's 2018 General Education Curriculum and with indigenous ethical traditions, while highlighting cultural factors - face culture, power distance, and emotional suppression - that must shape localization. Six guiding principles for contextualized implementation are proposed as a theoretical basis for subsequent empirical research.