Yes any person who purchases a tree be they a customer, a person who has been gifted the tree and the title transferred to them or a company that makes a bulk purchase to align with ESG or CSR or SDG requirements can earn the income from the trading of these carbon credits.
For example a company could purchase One Thousand (1000) trees , claim it as a tax deduction and then earn the income on which they would have to pay tax on the carbon credit income.