動的列を使用したSQLピボット

リストには（コメントから）一定数の従業員がいるので、動的である必要はありません。通常のピボットでうまくいくはずです:

select [Company Name],Emp1,Emp2,Emp3,Emp4  from (
    SELECT
        [Company Name],
        [Employee Name],
        'Emp' + cast(ROW_NUMBER() OVER (PARTITION BY [Comp ID] ORDER BY  [Design ID], [Emp ID] desc) as char(2)) as RowNum
    FROM
    (
        SELECT emp.[Emp ID],
            comp.[Company Name],
            design.[Designation],
            emp.[Design ID],
            emp.[comp id],
            emp.[Employee Name],
            ROW_NUMBER() OVER (PARTITION BY emp.[Comp ID], emp.[Design ID] ORDER BY emp.[Comp ID] desc, emp.[Design ID] desc, emp.[Emp ID] desc) RowNum
        from employee as emp
            join designation as design on design.[Design ID]=emp.[Design ID]
            join company as comp on comp.[Comp ID]=emp.[Comp ID]
    ) a
    WHERE RowNum <=2
) as pivotdata
pivot (max([Employee Name]) for [RowNum] in (Emp1,Emp2,Emp3,Emp4)) as P