Law 2021-1104 of 22 August 2021 on combating climate change and strengthening resilience to its effects introduced a section 8 entitled "Advertising of products and services with a climate impact" into Chapter IX of Title II of Book II of the Environmental Code. This section introduces two offences concerning advertising promoting fossil fuels and promoting new cars emitting more than 123 grams of CO2 per kilometre.

Article L.229-61 of the Environment Code, introduced by the law of 22 August 2021, provides for a ban on advertising promoting fossil fuels, as of 22 August 2022.
Article L.229-62 of the Environment Code, introduced by the law of 22 August 2021, prohibits advertising promoting new cars emitting more than 123 grams of CO2 per kilometre according to the WLTP standard.
Article L.229-63 of the Environmental Code imposes a fine of €20,000 for a natural person and €100,000 for a legal person for failure to comply with the offences set out in Articles L.229-61 and L.229-62 of the Environmental Code.

The law of 22 August 2021 also introduced, in Chapter IX of Title II of Book II of the Environmental Code, a section 9, entitled "environmental claims". This section introduced Article L. 229-68 of the Environmental Code. This article prohibits the assertion, in an advertisement, of the carbon neutrality, or the use of an equivalent formulation, of a product or service unless the advertiser makes certain elements available to the public.

In this case, the advertiser must make available to the public a greenhouse gas emissions report including the direct and indirect emissions of the product or service, the process by which greenhouse gas emissions are avoided, reduced and offset and the methods of offsetting residual greenhouse gas emissions in accordance with minimum standards defined by decree.