The objective of this research is to understand how the company can implement a socially responsible downsizing strategy in times of COVID-19. The aim of this study is to provide a detailed analysis of downsizing forms, emphasizing its distinctive character in southern countries. The results of our qualitative protocol, of an exploratory nature, carried out in a Tunisian hotel, revealed a mix of socially responsible measures. These high added-value practices include accountability, participation, local support, communication, professional training, union involvement and compliance with social legislation. The conclusions underlined that the implementation of a set of prerequisites and mechanisms before, during and after downsizing makes it possible to limit its psychological damage and its perverse effects. Also, they revealed that the deployment of benevolent managerial practices, fair and respectful of human dignity, as well as the adoption of an ethical guidelines have made downsizing socially tolerated. Clearly there is not a typical model or "one best way" when it comes to downsizing. The deployment of an approach rooted in local particularities is more relevant than reasoning in terms of universally applicable best practices. Socially responsible downsizing makes it possible to reconcile psychosocial rationality and economic rationality. However, it requires concessions, difficult compromises, and is based on precarious balances and negotiated arrangements. The study underscored that it is difficult to prevent the negative human consequences of downsizing, but that it is necessary to do things properly and fairly with kindness and organizational responsibility.