The answer by Carl Mummert to the same question in math.stackexchange shows that it can in sufficiently rich 2-PA:
We can define an interpretation of set theory into second-order arithmetic. I will skip the details, but one way is to define a "code for a set" to be a certain kind of tree. The general idea is that the root of the tree that codes a set has one child for each element of the set.
For example, the empty set is coded by a tree with only one node, because ∅ has no members. The set {∅} is coded by a tree with two nodes, the root and a single child; the tree for the child is then a one-node tree, which codes ∅. In general a countable set {an} is coded by a well founded tree whose root has one child cn for each an, such that the tree below cn is a code for an for each n.
In this way any countable well-founded model of set theory can be encoded into second-order arithmetic as a single sequence of codes of sets. Of course ZFC "really" has a countable well-founded model, which can be coded via this interpretation into a single set of natural numbers.
On the other hand, none of the usual axiom systems for second-order arithmetic will prove that there is a coded model of ZFC. So it is not the case that the usual theories of second-order arithmetic interpret ZFC in the sense of one theory interpreting another. Instead we have an interpretation that only works in sufficiently rich models of second-order arithmetic.
Once we define this interpretation, it is possible to define all the usual notions of set theory within second-order arithmetic in terms of a coded model M. We can define what it means for one coded set in M to have the same M-cardinality as another coded set in M, what it means for a coded set in M to be cardinal number in M, etc. In this way, we are essentially using second-order arithmetic as a metatheory to study coded models of set theory.
The details of this interpretation are all given in Subsystems of Second-order Arithmetic by Simpson, although the presentation there is somewhat advanced.