For the record, an analysis of the Loi Sapin II from blueprintforfreespeech.net.
In April 2017, obligations (for companies & administrations) that need to be implemented by 2018.
These dispositions are criticized because the whistleblower will not get any legal protection unless her/his first step is to blow the whistle within the organization. By that standard none of the most prominent whistleblowers worldwide are protected.