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The tax on corporate "super profits" was rejected by the legislature last month.
In an interview with Le Parisien, Borne said she would prefer companies to lower prices for consumers and give bonuses to employees to boost their spending power.
She said that the public would have a hard time understanding how firms can make huge gains while ordinary people are struggling.
Fresh calls for an exceptional tax on energy producers could be helped by her comments. The law was voted down by the National Assembly. The government did not back such a move, but it did get some support from the president.
Lawmakers in France rejected a windfall tax profit in a close vote.
The proposal to impose a windfall tax on energy companies is gaining steam in Germany as the ruling coalition tries to resolve a dispute over who should shoulder the burden of soaring gas costs. Spain last month unveiled plans for levies on banks and power companies to help fund its response to a growing cost of living crisis.
Borne said in the interview that he was not closing the door on taxing super profits.
She said that the government would be watching to make sure companies use the new law to give more tax-free bonuses.
She didn't say where the money for the "green fund" would come from.
Borne is expected to speak at the conference.
The prime minister acknowledged the debate around calls for a ban or taxes on private jet flights, saying owners must lower emissions.
Private jets to Ibiza and Paris Surge as Rich Evade Travel Chaos.