Here's how headphones for corporate gifts work for each type of entity in the corporate ecosystem:

Employees

Increases work productivity as well as focus, boosts confidence & morale & eases the flow of communication.

Managers

Strikes a bond, breaks the ice while creating healthy work culture, and eases any work strains.

Clients/Customers

Builds and strengthens business relationships, displays appreciation, creates social media buzz & increases brand value.