Consider using an ambisonic microphone on the camera to capture a spatial recording of the environment. It is also recommended to roll at least 1 minute of environmental sounds without any dialog as a sonic background plate. This is known as ‘room tone.’
Ambisonic microphones should be placed as close to the camera center as possible; they will essentially be your "ears", and it feels strange to the viewer to have the location of their ears disconnected from their eyes. It is helpful to know the ‘north’ or front orientation of your spatial audio microphone and ensure this matches the center of your camera image. Otherwise, an audio engineer will need to try to figure this out during mixing, which is a difficult task. Misaligned audio can be disconcerting to the viewer.
For the best-quality dialog recordings, avoid recording the talent with only an ambisonic microphone. Ambisonic microphones will be located away from the speaker and can pick up a lot of the reflections of an interior room location or exterior noise such as traffic, airplanes and other environmental sources. The greater distance between characters and an ambisonic microphone can also make it tough to isolate their dialog from the environment sounds in post production.
Using shotgun microphones on boom poles in 360 immersive production can be complicated or impossible because it is hard to get the shotgun microphone close enough to the talent without a lot of painting and rotoscope work to remove the microphone in post production.
Note that high end ambisonic microphones can emulate any microphone polar pattern (including ones that resemble shotgun mic patterns), but this generally requires a knowledgeable sound engineer to be involved.
If working in 3D-180 and the subject is fairly close to the camera, it’s possible to use a shotgun microphone, but even then getting close enough for the cleanest audio is hard. The further away the microphone, the wider the pickup pattern is and the more sounds it will pick up from the environment. If there is too much ambient sound in the recording it can create problems during the audio mix because background sounds may be spatialized incorrectly in relation to the main dialog.
Generally, it is a good idea to have very-close mono recordings from either lavalier microphones or hidden plant microphones. These mono sources can then be spatialized in post production.
Since audio is almost always externally recorded, it’s important during production to slate each shot with a verbal cue and clap (preferably with a slate, also known as a clapperboard). For example, someone would say “Scene 2, take 2,” and then give a single clap. Be sure the “north” or center camera can clearly see where the slate or hands hit. If the camera records audio, leave it running as a scratch track, which also will make syncing easier. Timecode slates aren’t generally needed, as most VR cameras do not record timecodes