Law No. 2022-401 of 21 March 2022 Aimed at Improving the Protection of Whistleblowers entered into force on 1 September 2022, following its enactment in March 2022. In particular, the new law reforms France's existing whistleblowing framework, including Law No. 2016-1691 of 9 December 2016 on Transparency, the Fight against Corruption and the Modernisation of Economic Life ('Sapin II'), thereby transposing the Directive on the Protection of Persons who Report Breaches of Union Law (Directive (EU) 2019/1937) (23 October 2019) ('the Whistleblowing Directive') into French law. Among its provisions, the new law redefines the term 'whistleblower', removes previous structures and requirements for whistleblowers to report internally before externally, and generally widens conditions for protection. Notably, the new law also provides for a fine of €60,000 for any organisations that take abusive or dilatory court action against a whistleblower.

You can read the new law here and Sapin II as amended here, both only available in French.