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<h1>Public listing urged to enhance transparency and corporate governance, safeguarding investor interests and trust accountability.</h1> Public listing of Tata Sons is proposed to enhance transparency and accountability under the Reserve Bank's scale-based framework for 'Upper Layer' entities, with emphasis on honoring the regulator's compliance timeline. Listing is presented as a corporate governance tool to subject the company to market scrutiny, protect investor interests, clarify dividend flows to beneficiary trusts, and mitigate governance risks stemming from trustee disputes that affect corporate control.