After effects Trapcode Tao put image inside the sphere
After some research I found a solution from the official Red Giant documentation

If Built-in Environment is set to None, you can choose a layer to use as a custom reflection map using the Reflection Environment Map pop-up menu. Any image can be selected, but to make a correct environment map it should be a spherical map (also called a “lat/long map” or an “equirectangular map.” Note that a “sphere map” is something else). Note that using a very large environment map uses a lot of space on the GPU.

Just import your image and select it from Reflection Environment menu
Material &amp; Lighting &gt; Image Based Lighting &gt; Reflection Environment