@inproceedings{shangguan-etal-2026-resource,
    title = "Resource-Limited Joint Multimodal Sentiment Reasoning and Classification via Chain-of-Thought Enhancement and Distillation",
    author = "Shangguan, Haonan  and
      Yang, Xiaocui  and
      Feng, Shi  and
      Wang, Daling  and
      Zhang, Yifei  and
      Ren, Feiliang  and
      Yu, Ge",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.findings-acl.784/",
    pages = "15971--15986",
    ISBN = "979-8-89176-395-1",
    abstract = "Current approaches for Multimodal Sentiment Analysis (MSA) primarily leverage the knowledge and reasoning capabilities of parameter-heavy (Multimodal) LLMs for classification, overlooking autonomous multimodal sentiment reasoning generation in resource-constrained environments.In this paper, we focus on the Resource-Limited Joint Multimodal Sentiment Reasoning and Classification task, JMSRC, which simultaneously performs multimodal sentiment reasoning chain generation and sentiment classification only with a lightweight model.We propose a Multimodal Chain-of-Thought Reasoning Distillation model, MulCoT-RD, designed for JMSRC that employs a ``Teacher-Assistant-Student'' distillation paradigm to address deployment constraints in resource-limited environments.We first leverage a high-performance Multimodal Large Language Model (MLLM) to generate the initial reasoning dataset and train a medium-sized assistant model with a multi-task learning mechanism. A lightweight student model is jointly trained to perform efficient multimodal sentiment reasoning generation and classification.Extensive experiments on four datasets demonstrate that MulCoT-RD with only 3B parameters and achieves strong performance on JMSRC, while exhibiting robust generalization and enhanced interpretability."
}