Oracle 11g Release 2

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CREATE TABLE source ( Company, CompanyID, ProductCode, ProductUnit, ReportingYear, Value ) AS
SELECT 'a', 1, 'dd', 'gln', 2019, 7 FROM DUAL UNION ALL
SELECT 'a', 1, 'dd', 'gln', 2020, 2 FROM DUAL UNION ALL
SELECT 'b', 2, 'bb', 'kg', 2021, 3 FROM DUAL
3 rows affected

select * from source pivot ( max(value) for reportingyear in (2019,2020,2021) );


COMPANY
COMPANYID
PRODUCTCODE
PRODUCTUNIT
2019
2020
2021


b
2
bb
kg
null
null
3

a
1
dd
gln
7
2
null


DROP TABLE source;
CREATE TABLE source ( Company, "Company ID", "Product Code", "Product Unit", "Reporting Year", Value ) AS
SELECT 'a', 1, 'dd', 'gln', 2019, 7 FROM DUAL UNION ALL
SELECT 'a', 1, 'dd', 'gln', 2020, 2 FROM DUAL UNION ALL
SELECT 'b', 2, 'bb', 'kg', 2021, 3 FROM DUAL
3 rows affected

select * from source pivot ( max(value) for "Reporting Year" in (2019,2020,2021) );


COMPANY
Company ID
Product Code
Product Unit
2019
2020
2021


b
2
bb
kg
null
null
3

a
1
dd
gln
7
2
null