@inproceedings{ngo-etal-2026-mscore,
title = "m{SC}o{R}e: A Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning",
author = "Ngo, Nghia Trung and
Dernoncourt, Franck and
Nguyen, Thien Huu",
editor = "Piperidis, Stelios and
Bel, N{\'u}ria and
van den Heuvel, Henk and
Ide, Nancy and
Krek, Simon and
Toral, Antonio",
booktitle = "Proceedings of the Fifteenth Language Resources and Evaluation Conference",
month = may,
year = "2026",
address = "Palma de Mallorca, Spain",
publisher = "ELRA Language Resource Association",
url = "https://aclanthology.org/2026.lrec-1.399/",
doi = "10.63317/5kajwk9dj3j9",
pages = "5095--5115",
abstract = "Recent advancements in reasoning-reinforced Large Language Models (LLMs) have shown remarkable capabilities in complex reasoning tasks. However, the mechanism underlying their utilization of different human reasoning skills remains poorly investigated, especially for multilingual commonsense reasoning that involves everyday knowledge across different languages and cultures. To address this gap, we propose a Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning (mSCoRe). Our benchmark incorporates three key components that are designed to systematically evaluate LLM{'}s reasoning capabilities, including: (1) a novel taxonomy of reasoning skills that enables fine-grained analysis of models' reasoning processes, (2) a robust data synthesis pipeline tailored specifically for commonsense reasoning evaluation, and (3) a complexity scaling framework allowing task difficulty to scale dynamically alongside future improvements in LLM abilities. Extensive experiments on eights state-of-the-art LLMs of varying sizes and training approaches demonstrate that mSCoRe remains significantly challenging for current models, particularly at higher complexity levels. Our results reveal the limitations of such reasoning-reinforced models when confronted with nuanced multilingual general and cultural commonsense. We further provide detailed analysis on the models' reasoning processes, suggesting future directions for improving multilingual commonsense reasoning capabilities."
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<abstract>Recent advancements in reasoning-reinforced Large Language Models (LLMs) have shown remarkable capabilities in complex reasoning tasks. However, the mechanism underlying their utilization of different human reasoning skills remains poorly investigated, especially for multilingual commonsense reasoning that involves everyday knowledge across different languages and cultures. To address this gap, we propose a Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning (mSCoRe). Our benchmark incorporates three key components that are designed to systematically evaluate LLM’s reasoning capabilities, including: (1) a novel taxonomy of reasoning skills that enables fine-grained analysis of models’ reasoning processes, (2) a robust data synthesis pipeline tailored specifically for commonsense reasoning evaluation, and (3) a complexity scaling framework allowing task difficulty to scale dynamically alongside future improvements in LLM abilities. Extensive experiments on eights state-of-the-art LLMs of varying sizes and training approaches demonstrate that mSCoRe remains significantly challenging for current models, particularly at higher complexity levels. Our results reveal the limitations of such reasoning-reinforced models when confronted with nuanced multilingual general and cultural commonsense. We further provide detailed analysis on the models’ reasoning processes, suggesting future directions for improving multilingual commonsense reasoning capabilities.</abstract>
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%0 Conference Proceedings
%T mSCoRe: A Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning
%A Ngo, Nghia Trung
%A Dernoncourt, Franck
%A Nguyen, Thien Huu
%Y Piperidis, Stelios
%Y Bel, Núria
%Y van den Heuvel, Henk
%Y Ide, Nancy
%Y Krek, Simon
%Y Toral, Antonio
%S Proceedings of the Fifteenth Language Resources and Evaluation Conference
%D 2026
%8 May
%I ELRA Language Resource Association
%C Palma de Mallorca, Spain
%F ngo-etal-2026-mscore
%X Recent advancements in reasoning-reinforced Large Language Models (LLMs) have shown remarkable capabilities in complex reasoning tasks. However, the mechanism underlying their utilization of different human reasoning skills remains poorly investigated, especially for multilingual commonsense reasoning that involves everyday knowledge across different languages and cultures. To address this gap, we propose a Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning (mSCoRe). Our benchmark incorporates three key components that are designed to systematically evaluate LLM’s reasoning capabilities, including: (1) a novel taxonomy of reasoning skills that enables fine-grained analysis of models’ reasoning processes, (2) a robust data synthesis pipeline tailored specifically for commonsense reasoning evaluation, and (3) a complexity scaling framework allowing task difficulty to scale dynamically alongside future improvements in LLM abilities. Extensive experiments on eights state-of-the-art LLMs of varying sizes and training approaches demonstrate that mSCoRe remains significantly challenging for current models, particularly at higher complexity levels. Our results reveal the limitations of such reasoning-reinforced models when confronted with nuanced multilingual general and cultural commonsense. We further provide detailed analysis on the models’ reasoning processes, suggesting future directions for improving multilingual commonsense reasoning capabilities.
%R 10.63317/5kajwk9dj3j9
%U https://aclanthology.org/2026.lrec-1.399/
%U https://doi.org/10.63317/5kajwk9dj3j9
%P 5095-5115
Markdown (Informal)
[mSCoRe: A Multilingual and Scalable Benchmark for Skill-based Commonsense Reasoning](https://aclanthology.org/2026.lrec-1.399/) (Ngo et al., LREC 2026)
ACL