I'm unsure how you would go about doing that. You would somehow have to be able to assess the carbon emissions of every company. This gets quite difficult, because you have to start answering questions such as "do we count the carbon emissions of the individual employees?" It might seem like a silly question, but this could have an impact on which types of businesses people invest in.

It would probably just be easier to have a general carbon tax that gets paid back to people. Then separately you could have a UBI paid for by capital gains taxes or something along those lines.

But somebody else probably knows more about this.