Abstract <p>Modern high-tech enterprises face the need to constantly update their human resources and develop their employees’ cognitive competencies. The feasibility of integrating VR technologies into the assessment and development of executive functions in high-tech enterprises is explored. The theoretical foundations for using virtual reality in human capital management are discussed. The results of an analysis of pilot projects are presented. The methodological framework includes a cognitive-psychological approach to studying executive functions, a systems analysis of human capital management, and methods for assessing the economic effectiveness of innovations (ROI and HCEI). The scientific novelty lies in the comprehensive examination of virtual reality as a tool for cognitive management and human capital assessment. The results can be used in developing digital transformation strategies for high-tech enterprises and in the development of new approaches to HR management in the context of the transition to a knowledge economy.</p>