Immersive technologies are increasingly recognized as key tools to promote sustainable development. However, it is necessary to deepen how they can contribute to the 2030 Agenda established by the United Nations. This research explores the potential of virtual reality (VR) as a key tool to contribute to sustainability in the tourism sector, analyzing how different applications of VR in tourism activities can contribute to each of the 169 targets included in the 17 Sustainable Development Goals (SDGs) set out in the 2030 Agenda. Using the Delphi method, the results show that VR can directly impact 42 of the 169 targets (25%), contributing to 12 of the 17 SDGs. These targets contribute to the three pillars or dimensions of sustainability: economic progress, social development and environmental protection. In addition, the results reveal that VR drives sustainable tourism through two main pathways or categories: VR as a substitute for physical tourism, especially linked to environmental targets, and VR as an optimizer of economic flows, linked to economic, social, and environmental targets. This research contributes to the understanding of VR as a strategic tool to achieve the SDGs and targets set by the United Nations, offering a comprehensive view of the multiple ways in which VR can contribute to tourism sustainability and providing a framework for future research.
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