The S&P Kensho Virtual Reality Index is designed to measure the performance of companies involved in the virtual reality sector, including those focused on virtual or augmented reality related activities as a principal component of their business strategy.

A subsector index within the S&P Kensho New Economy Index Series, the S&P Kensho Virtual Reality Index intends to represent companies that are focused on virtual reality, which utilizes a combination of computers, images, and sound to simulate interactive experiences for users within artificial environments.