SELECT 
    EMP_CODE,
    EMP_NAME,
    tbl_d.DEPT_CODE,
    DEPT_NAME
FROM TBL_DEPT AS tbl_d
FULL OUTER JOIN TBL_EMPLOYEES AS tbl_e
ON tbl_e.DEPT_CODE = tbl_d.DEPT_CODE
ORDER BY EMP_CODE, tbl_d.DEPT_CODE
;