If your goal is to allow a user to select only the values related to them or to their company (for example during the issue creating via the Service Desk portal), do the following:
Create a custom directory.
This directory will contain the full list of options. Let us say we have the list of Services. Fill the directory with options.
Create an attribute to link options to a Company.
Add the Multi directory entries attribute to the Company template and specify the target directory for it (via the attribute properties). Fill it out for a Company.
There are only 2 services of 3 are available for the Recyclist company on the example below>
Create a custom field to select from this directory.
Create a CRM Custom Directory custom field and set it up:
Specify the target directory.
Specify the Reporter as a source and enable the dependency of Company card values.
That means the system will only display the options from a target directory that are related to a reporter's company.
Note that users-to-contact synchronization must be enabled to define the CRM Company by a reporter.
Since the issue creator is its initial reporter, CRM will recognize them and apply the relevant filter on the field options on the creation screen: