Database – How to show levels of User Roles in ERD

That's what I'd do:

table user (
  id primary key,
  name,
  email,
  -- etc
);

table approver (
  id primary key foreign key user(id),
  appointed_date, 
  -- etc
);

table appointment (
  -- whatever PK
  created_by foreign key user(id), 
  approved_by foreign key approver(id),
  -- etc
);

Now any user can create an appointment, but only users also present in approver table can approve it.

Please consider this as an alternative. The previous two examples will both require that you make changes to the schema as the application's scope grows in addition the "custom_column" solution is difficult to extend and maintain. Eventually you'll end up with Custom_510 and then just imagine how awful this table will be to work with.

First let's use your Companies schema.

[Companies] ComnpanyId, COMPANY_NAME, CREATED_ON

Next we'll also use your Users schema for top level required attributes that will be used/shared by all companies.

[Users] UserId, COMPANY_ID, FIRST_NAME, LAST_NAME, EMAIL, CREATED_ON

Next we build a table where we will define our dynamic attributes that are specific to each companies custom user attributes. So here an example value of the Attribute column would be "LikeMusic":

[UserAttributeDefinition] UserAttributeDefinitionId, CompanyId, Attribute

Next we define a UserAttributes table that will hold user attribute values

[UserAttributes] UserAttributeDefinitionId, UserId, Value

This can be modified in many ways to be better for performance. You can use multiple tables for UserAttributes making each one specific to the data type being stored in Value or just leave it as a VarChar and work with it as a keyvalue store.

You also may want to move CompanyId off of the UserAttributeDefiniton table and into a cross reference table for future proofing.