The Montpellier striker was recently voted the country's sexiest footballer and got his kit off for gay mag Tetu.
He features on the front cover of the Paris-based monthly, proudly declaring: "I have no taboos."
Montpellier owner Louis Nicollin has repeatedly made headlines with a string of anti-gay comments.
But Giroud told Tetu: "I would be delighted if my gesture can help change the mentality of some people involved in football.
"I don't see any difference between a gay person and a straight one. Tetu is a magazine just like any other."