DECLARE @id AS UNIQUEIDENTIFIER = (
    SELECT
        b.businessunitid
    FROM
        businessunit AS b
    WHERE
        b.parentbusinessunitid IS NULL
);
-- or
-- DECLARE @id AS UNIQUEIDENTIFIER = {No record exists with this GUID};

WITH
    cte AS (
        SELECT
            e.businessunitid,
            unpvt.*
        FROM
            businessunit AS e
            OUTER APPLY (
                VALUES
                    ('name', CAST(e.name AS NVARCHAR(MAX))),
                    (
                        'parentbusinessunitid',
                        CAST(e.parentbusinessunitid AS NVARCHAR(MAX))
                    )
            ) AS unpvt (columnName, [value])
        WHERE
            e.businessunitid IN (@id)
    )
SELECT
    cte1.columnName,
    cte1.value,
    cte2.value
FROM
    cte AS cte1
    LEFT OUTER JOIN cte AS cte2 ON cte1.columnName = cte2.columnName;