select T1.EMP_CODE, T1.EMP_NAME, T2.DEPT_CODE, T2.DEPT_NAME 
from
    TBL_EMPLOYEES as T1 
    FULL outer join TBL_DEPT as T2 
        on T1.DEPT_CODE = T2.DEPT_CODE 
order by
    T1.EMP_CODE asc
    , T2.DEPT_CODE asc;