Some of those scratches look quite deep, possibly caused by zips on the driver’s clothing or jewellery. Ideally, they need to be filled and sanded back prior to staining / dyeing.
If you’re planning on sorting it yourself, then you might want to consider a steering wheel restoration kit that should include everything you’ll need. There may be different types of kit, perhaps with the contents depending on the type of damage to be repaired. If so, then I’m assuming you’d need a kit that includes items such as a cleaner / degreaser, fine abrasive sheets, leather filler and stain / dye of the correct colour. I’ve never used one of these kits myself so can’t vouch for how good they are, but as with any job like this, taking your time and following the repair kit instructions is key to getting a good result.
Alternatively, you could do an internet search for car leather upholstery trimmers and repairers in your area, and get it done professionally.