The United Nations Environment Programme (UNEP) argues that the global coronavirus pandemic has caused unimaginable consequences to the global community's economy, social structure, and ecosystem. Overcoming this situation is only possible when environmental responses, plans, and policies are prioritized. The Organisation for Economic Co-operation and Development (OECD) has emphasised that the network of public, business, and non-government entities should collaborate to create better conditions for economic growth, social cohesion, and employment generation. The Sustainable Development Goals (SDGs) provide a framework for businesses to act responsibly. Although the SDGs are an international agenda, they emphasise that local organisations and national governments should implement them through their business plans and policies. This chapter explores how owner-managers of Scottish small-and medium-sized enterprises (SMEs) are implementing the SDGs agenda 2030 by using the UN SDG Action Manager tool. Our approach considers three levels. First, this article explores the meaning of the SDGs within the Scottish business context and highlight the role of learning and development in creating more sustainable organisations. Second, the paper examines the action research approach used to support participants to learn and implement the UN SDG Action Manager tool in their organisations. Finally, based on the participants' reflection, the article discusses the key findings related to (1) the lack of partnership and collaboration, (2) the lack of understanding and the language used in the regulations, and (3) the lack of communication and incentives. Analysing the 15 Scottish SMEs through this research provides a greater understanding of the business reality of planning, implementing, and learning about the 17 SDGs.