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MoReBench introduces a rigorous evaluation framework for assessing how language models navigate moral dilemmas through their intermediate reasoning traces rather than just final outputs. The study reveals that scaling laws do not reliably predict ethical capabilities and exposes inherent biases toward specific normative frameworks like utilitarianism or deontology within current training paradigms. This work is critical for advancing AI safety by shifting focus from outcome-based metrics to the procedural integrity of moral decision-making processes.
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MoReBench: Evaluating Procedural and Pluralistic Moral Reasoning in Language Models, More than Outcomes

arXiv3 min read

arXiv:2510.16380v2 Announce Type: replace-cross Abstract: As AI systems progress, we rely more on them to make decisions with us and for us. To ensure that such decisions are aligned with human values, it is imperative for us to understand not only what decisions they make but also how they come to those decisions. Reasoning language models, which provide both final responses and (partially transparent) intermediate thinking traces, present a timely opportunity to study AI procedural reasoning. Unlike math and code problems which often have objectively correct answers, moral dilemmas are an excellent testbed for process-focused evaluation because they allow for multiple defensible conclusions. To do so, we present MoReBench: 1,000 moral scenarios, each paired with a set of rubric criteria that experts consider essential to include (or avoid) when reasoning about the scenarios. MoReBench contains over 23 thousand criteria including identifying moral considerations, weighing trade-offs, and giving actionable recommendations to cover cases on AI advising humans moral decisions as well as making moral decisions autonomously. Separately, we curate MoReBench-Theory: 150 examples to test whether AI can reason under five major frameworks in normative ethics. Our results show that scaling laws and existing benchmarks on math, code, and scientific reasoning tasks fail to predict models' abilities to perform moral reasoning. Models also show partiality towards specific moral frameworks (e.g., Benthamite Act Utilitarianism and Kantian Deontology), which might be side effects of popular training paradigms. Together, these benchmarks advance process-focused reasoning evaluation towards safer and more transparent AI.

Authors:Yu Ying Chiu, Michael S. Lee, Rachel Calcott, Brandon Handoko, Paul de Font-Reaulx, Raphaël Millière, Paula Rodriguez, Chen Bo Calvin Zhang, Ziwen Han, Udari Madhushani Sehwag, Yash Maurya, Christina Q Knight, Harry R. Lloyd, Florence Bacus, Conor Downey, Mantas Mazeika, Bing Liu, Yejin Choi, Mitchell L Gordon, Sydney Levine

Abstract:As AI systems progress, we rely more on them to make decisions with us and for us. To ensure that such decisions are aligned with human values, it is imperative for us to understand not only what decisions they make but also how they come to those decisions. Reasoning language models, which provide both final responses and (partially transparent) intermediate thinking traces, present a timely opportunity to study AI procedural reasoning. Unlike math and code problems which often have objectively correct answers, moral dilemmas are an excellent testbed for process-focused evaluation because they allow for multiple defensible conclusions. To do so, we present MoReBench: 1,000 moral scenarios, each paired with a set of rubric criteria that experts consider essential to include (or avoid) when reasoning about the scenarios. MoReBench contains over 23 thousand criteria including identifying moral considerations, weighing trade-offs, and giving actionable recommendations to cover cases on AI advising humans moral decisions as well as making moral decisions autonomously. Separately, we curate MoReBench-Theory: 150 examples to test whether AI can reason under five major frameworks in normative ethics. Our results show that scaling laws and existing benchmarks on math, code, and scientific reasoning tasks fail to predict models' abilities to perform moral reasoning. Models also show partiality towards specific moral frameworks (e.g., Benthamite Act Utilitarianism and Kantian Deontology), which might be side effects of popular training paradigms. Together, these benchmarks advance process-focused reasoning evaluation towards safer and more transparent AI.

46 pages, 8 figures, 10 tables. Published in ICLR 2026. Accepted at CHAI workshop and SPP 2026 (non-archival)

Computation and Language (cs.CL); Artificial Intelligence (cs.AI); Computers and Society (cs.CY); Human-Computer Interaction (cs.HC); Machine Learning (cs.LG)

arXiv:2510.16380 [cs.CL]

(or arXiv:2510.16380v2 [cs.CL] for this version)

Full text under the publisher's open licence · 333 words

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