The scope of this report is the exploration of ethics-related issues to support the development, design, and deployment of XR applications in terms of diversity, inclusion and accessibility and the aim is to initiate expert-driven, multidiscipline analysis of the evolving XR Ethics requirements, with a vision to propose solutions, technologies, and standards in future updates. The set of recommendations within this report will hopefully contribute to industry conceptualization of socio-technological issues, highlight concreted recommendations, and lay the groundwork for future technical-standardization activities.