Ethics Aim The aim is to ensure ethical, inclusive XR development by assessing frameworks, identifying risks and dilemmas, and providing recommendations for a comprehensive code of conduct. Objectives Provide an overview of and assess relevant ethical frameworks, codes of conduct, and good practices; Identify various forms of risk and harm relevant to XR; Identify moral dilemmas and suitable models of harm; Identify and address ethical issues beyond risk, harm, and safety Methodology: Literature reviews, Qualitative content analysis, Phenomenological analysis, Applied ethics, Reflective equilibrium method, Multi-stakeholder interviews, Thematic analysis, Comparative policy and ethics review