@Tommy256 There exists such a thing as a business account on Airbnb. If the account is designated as such (not simply some claim from the account holder), then they can book for their employees.
But just like other 3rd party bookings, while this type is allowed, they can still be problematic. Often the person who will be the guest hasn't read the listing at all, arrive expecting things you don't offer, hasn't read the house rules or anything.
Personally I wouldn't accept a third party booking except in some special circumstances where I could determine the booker was being honest and there were no red flags. Perhaps a user wanting to book as a surprise anniversary gift to their parents, or booking for non-tech savvy elderly parents. But I woukd in that case want to see that the booker had a history with Airbnb and good reviews.