They can, when they limit CO2 emissions as much as possible and compensatw for the remaining emissions by planting trees and other tricks.
Also, ‘being carbon neutral’ can mean several things:
ensure the company doesn’t produce CO2 (net)
ensure the company and the commute of the employees doesn’t produce CO2 (net)
… plus suppliers
… plus transport of the goods produced
…
And so on,… it all is just how you define it.
My house is the greenest in the neighbourhood and probably in the country. That it has nothing to do with being eco friendly but more with the paint on it is just a minor detail. ;)