Purpose: This study investigates the drivers and mechanisms behind the adoption of digital technologies by organisations for climate accounting and disclosure, with a particular focus on how accountants shape and mediate these practices within a mandatory climate-reporting framework. Design/methodology/approach: Guided by neo-institutional theory (NIT), the study employs a two-phase mixed-methods approach, combining semi-structured interviews with an online survey. Interviews were conducted with five experts, two from major banks and two from climate-disclosure consultancies and one ESG / climate disclosure auditor, who are at the centre of New Zealand's new regulatory framework. A follow-up Qualtrics survey of 24 professionals examined the technologies they utilised, as well as their perceived benefits and limitations. Findings: The thematic analysis revealed patterns of institutional pressure, technology integration, and professional adaptation. Digitalisation in climate disclosure appears legitimacy-driven rather than efficiency-driven. Coercive regulatory mandates, normative assurance expectations, and mimetic peer benchmarking jointly shape technology adoption. Despite the growing availability of advanced tools such as AI, IoT, and blockchain, spreadsheets remain dominant, valued for their transparency, traceability, and auditability. Accountants act as institutional recouplers, linking symbolic commitments to operational systems through data pipelines, controls, and assurance documentation. Technology is embraced only when it enhances explainability and reproducibility. Experts foresee a hybrid future for climate disclosure technologies—combining AI for efficiency with spreadsheets for accountability. Originality/value: This study provides one of the first empirical examinations of how institutional forces and professional practices shape the digitalisation of climate disclosure. It introduces a conceptual framework for Technology Adoption in Climate Disclosure through a Neo-Institutional Theory (NIT) lens and extends NIT by showing how accountants perform institutional work that recouples regulatory demands with technological systems—transforming symbolic compliance into substantive accountability.