Hyper-Raman scattering spectra of vitreous B$_2$O$_3$ are reported and compared to Raman scattering results. The main features are indexed in terms of vibrations of structural units. Particular attention is given to the low frequency boson peak which is shown to relate to out-of-plane librations of B$_3$O$_3$ boroxol rings and BO$_3$ triangles. Its hyper-Raman strength is comparable to that of cooperative polar modes. It points to a sizeable coherent enhancement of the hyper-Raman signal compared to the Raman one. This is explained by the symmetry of the structural units.
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