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Company Listing is the company name that appears for a contact when it is displayed in a list.  This includes search results, printouts, merge documents etc. 

You can modify the value in the company listing field by editing any contact and changing the value within company listing.

When the 'Linked' check box is enabled, it copies the company name from the mailing address (the first address), to the Company Listing field. By default, this check box is enabled and should generally be left enabled. 

However, an example where disabling the 'Linked' check box is useful is when a contact's mailing address is the home address. By un-checking the 'Linked' check box, you can manually enter a company name in the Company Listing and without affecting the mailing address, which, in this case, is the contact's home address.