Virtual virtues: a governance framework of moral consequentialism and deontological ethics for immersive virtual reality platforms

• Recent advancements in AI and VR have given rise to immersive platforms, where users can interact with human-like AI-enabled agents. • The intersection of physical and VR presents complexities in the ramifications of user interactions, necessitating new governance frameworks. • We present a governance framework integrating moral consequentialism and deontological ethics to assess and guide interactions in VR platforms. • We highlight the strategic implications of governance for technology to align with societal expectations while promoting inclusive VR platforms. • We extend governance discussions emphasizing the role of VR in reshaping immersive interactions, digital inclusion, and responsible AI adoption. Recent technological advancements have enabled immersive platforms to support interactions with human-like artificial agents, which raises novel ethical questions, as users may act under the premise of not facing tangible consequences. The intersection of physical and virtual environments, therefore, requires novel governance mechanisms that can address both the individual behaviours as well as the organizational implications of immersive platforms. In this conceptual paper, we incorporate a value-reflexive perspective to outline the foundations of moral judgments and bring together two schools of thought in ethical decision-making: consequentialism, which focuses on outcomes, and deontology, which emphasizes intentions. Building on these perspectives, we introduce a governance framework for immersive platforms that highlights how organizations can strategically align ethical principles with their broader objectives. Our proposed framework argues that the governance of immersive platforms is an ethical necessity as well as a strategic organizational capability. By considering employee interactions, user experiences, and stakeholder perceptions of fairness, the proposed governance of immersive platforms can inform diversity, equity, and inclusion initiatives and open new avenues for research at the intersection of digital ethics, governance, and strategy.