No special techniques are needed however depending on other factors, traditional location techniques may not be possible (boom microphones for example).
Some 360° video shoots incorporate use of
ambisonic microphones – while these can be helpful, they are not
necessary. Dolby Atmos is designed with mono and stereo sources in
mind that get placed specifically in the spherical space. Lavaliere
microphones on actors are particularly useful for isolating audio into
objects for use in the Dolby Atmos for VR post-production workflow.