SQL Server 2019

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CREATE TABLE dbo.Tabla(Id int, Acciones varchar(100));
INSERT INTO dbo.Tabla
SELECT 1,'Contestar,Atender,Revisar'
UNION ALL
SELECT 2,'Atender,Imprimir,Responder'
;
2 rows affected

/*Comienzo Query Resultados*/
DECLARE @columnsSelect nvarchar(MAX), @columns nvarchar(MAX), @sql nvarchar(MAX);

SELECT  @columnsSelect = STRING_AGG('ISNULL('+QUOTENAME(x.value)+',''0'') AS ' + QUOTENAME(x.value) + '',','),
        @columns       = STRING_AGG(QUOTENAME(x.value),',') 
FROM (
        SELECT DISTINCT a.value
        FROM dbo.Tabla t
        OUTER APPLY STRING_SPLIT(t.Acciones,',') a
     ) x
;


SET @sql = '
SELECT Id, ' + @columnsSelect + ' 
FROM (  SELECT Id, value Accion, ''X'' Temp 
        FROM dbo.Tabla
        OUTER APPLY STRING_SPLIT(Acciones, '','')) pivote1 
PIVOT ( MAX(temp) FOR Accion IN ('+@columns+') ) pivote'
;

EXECUTE(@sql);


Id
Atender
Contestar
Imprimir
Responder
Revisar


1
X
X
0
0
X

2
X
0
X
X
0