Napoleon crossed into Russia on June 24, 1812 with approximately 422,000 men—the largest army assembled in European history to that point. By December, between 70,000 and 100,000 remained as organized soldiers. The question of what destroyed the rest has a complex answer that is not, primarily, 'winter.'
The Supply Crisis
The Grande Armée's supply system was designed for a European theater where a central depot was rarely more than 5 days' march from any unit. Russia's road network was poor, distances immense, and the Russian army's scorched-earth withdrawal denied the French the ability to subsist off the land. By Smolensk, the army had already lost 100,000+ men—primarily to disease, desertion, and starvation, with minimal combat.
Borodino and Moscow
Borodino on September 7 cost 28,000–35,000 French casualties in a day of frontal assaults on prepared Russian positions. Napoleon refused to commit his Imperial Guard—the reserve that might have converted tactical success into decisive victory. The Russians withdrew in good order. Moscow, reached two weeks later, was empty and burning. Alexander I refused to negotiate.
The Retreat
The retreat began October 19, too late to avoid winter. At the Berezina river crossing (November 26–29), French engineers built bridges under fire and extracted perhaps 50,000 men. Temperature dropped to minus 35 Celsius in early December. Men froze at night by the thousands. The army that re-entered Poland was a shadow that required three years to replace—years Napoleon did not have.