Virtual reality is an artificial reality created using special hardware and software, whereby so-called VR glasses with two high-resolution displays to show artificially generated images and a sensor system coupled with them to detect the position of the head create this artificial reality. This can be a museum tour, for example.
Source: WKO, 2024
https://www.wko.at/oe/tourismus-freizeitwirtschaft/digitalunterwegs-lang.pdf