Replace ID with Name in SQL Server

Refer below query.

SQL

CREATE TABLE #COMPANIES(ID INT,Name VARCHAR(20))
INSERT INTO #COMPANIES VALUES(1,'Bradesco')
INSERT INTO #COMPANIES VALUES(3,'Itau')

CREATE TABLE #USERS(ID INT,Name VARCHAR(20),Companies VARCHAR(20))
INSERT INTO #USERS VALUES(01,'Joe','1|3')

SELECT ID, Name, Companies = STUFF((SELECT ',' + t1.NAME
FROM #COMPANIES AS t1
INNER JOIN #USERS AS t2
ON '|' + t2.Companies + '|' LIKE '%|' + CONVERT(VARCHAR(250),t1.id) + '|%'
WHERE t2.ID = t21.ID
FOR XML PATH, TYPE).value('.[1]', 'nvarchar(max)'), 1, 1, '')
FROM #USERS AS t21

DROP TABLE #USERS
DROP TABLE #COMPANIES

Output

ID Name Companies

1    Joe     Bradesco,Itau