Dynamic procedure pivot not accept multi columns SQL server ?

Question

I work on SQL server 2012 i face issue when using multi column ON COLUMN as companyid,Year

exec [dbo].[USP_DYNAMIC_PIVOT] '[CompanyID],[Year]','MetarialID','Metarialperc','#KTempSemlterfinialRows','max'

it give me error as

Msg 173, Level 15, State 13, Line 1
The definition for column 'CompanyID' must include a data type.

if i use only one columns as companyid it working pivot without any issue

exec [dbo].[USP_DYNAMIC_PIVOT] '[CompanyID]','MetarialID','Metarialperc','#KTempSemlterfinialRows','max'

so how to solve issue of use multi column on procedure [dbo].[USP_DYNAMIC_PIVOT]

What I have tried:

SQL

create PROCEDURE [dbo].[USP_DYNAMIC_PIVOT]
    (
        @STATIC_COLUMN VARCHAR(255),
        @PIVOT_COLUMN VARCHAR(255),
        @VALUE_COLUMN VARCHAR(255),
        @TABLE VARCHAR(255),
        @AGGREGATE VARCHAR(20) = null
    )
AS
BEGIN
SET NOCOUNT ON;
declare @AVAIABLE_TO_PIVOT NVARCHAR(MAX),
        @SQLSTRING NVARCHAR(MAX),
        @PIVOT_SQL_STRING NVARCHAR(MAX),
        @TEMPVARCOLUMNS NVARCHAR(MAX),
        @TABLESQL NVARCHAR(MAX)
if isnull(@AGGREGATE,'') = ''
    begin
        SET @AGGREGATE = 'MAX'
    end
 SET @PIVOT_SQL_STRING =    'SELECT top 1 STUFF((SELECT distinct '', '' + CAST(''[''+CONVERT(VARCHAR,'+ @PIVOT_COLUMN+')+'']''  AS VARCHAR(50)) [text()]
                            FROM '+@TABLE+'
                            WHERE ISNULL('+@PIVOT_COLUMN+','''') <> ''''
                            FOR XML PATH(''''), TYPE)
                            .value(''.'',''NVARCHAR(MAX)''),1,2,'' '') as PIVOT_VALUES
                            from '+@TABLE+' ma
                            ORDER BY ' + @PIVOT_COLUMN + ''
declare @TAB AS TABLE(COL NVARCHAR(MAX) )
INSERT INTO @TAB EXEC SP_EXECUTESQL  @PIVOT_SQL_STRING, @AVAIABLE_TO_PIVOT
SET @AVAIABLE_TO_PIVOT = (SELECT * FROM @TAB)
SET @TEMPVARCOLUMNS = (SELECT replace(@AVAIABLE_TO_PIVOT,',',' nvarchar(255) null,') + ' nvarchar(255) null')
SET @SQLSTRING = 'DECLARE @RETURN_TABLE TABLE ('+@STATIC_COLUMN+' NVARCHAR(255) NULL,'+@TEMPVARCOLUMNS+')
                    INSERT INTO @RETURN_TABLE('+@STATIC_COLUMN+','+@AVAIABLE_TO_PIVOT+')
                    select * from (
                    SELECT ' + @STATIC_COLUMN + ' , ' + @PIVOT_COLUMN + ', ' + @VALUE_COLUMN + ' FROM '+@TABLE+' ) a
                    PIVOT
                    (
                    '+@AGGREGATE+'('+@VALUE_COLUMN+')
                    FOR '+@PIVOT_COLUMN+' IN ('+@AVAIABLE_TO_PIVOT+')
                    ) piv
                    SELECT * FROM @RETURN_TABLE'
EXEC SP_EXECUTESQL @SQLSTRING
END