Abstract
The COVID-19 pandemic and its implications have had a devastating impact on the business sector worldwide, especially on the SMEs' sector. By highlighting the evolution, and so the specificity, of the Polish SMEs' sector, by reference to the concept of learning organization, this paper queried the sources of the Polish SMEs' unsatisfactory response to the COVID-19 pandemic and its implications. A survey (n = 147) conducted among a sample of Polish SMEs revealed that the Polish SMEs, in general, did not recognize the salience of managerial skills in building their capacity to withstand a crisis. Creating growth opportunities, rather than accumulating and operationalizing their organization's knowledge, were stressed as the way of navigating challenges. This paper offers an insight into selected factors that influenced Polish SMEs' sector during the COVID-19 pandemic, and suggests some ways of addressing problems thus identified.