Sharing Reports for OneDrive

When you run the sharing report on file and folder sharing in OneDrive, the CSV file is saved to a location of your choosing in the OneDrive. 
NOTE: If you don't want site members to see the report, consider creating a folder with different permissions where only site owners can access the report.

Steps to Run the Sharing report.

Open the site where you want to run the report.
On the Settings menu, click OneDrive settings.

Under More Settings, Manage access section, click Run sharing report.

Create a New > Folder (here we created MyShareReport Folder), select the Folder and click Save, and then click Run sharing report again.

The report may take some time to run depending on the size of the site.

When the report is finished running you will receive an email with a link to the report.

Go to MyShareReport Folder, inside, you will see the saved sharing report in CSV format.

CSV format

For items shared with direct access, the report contains one row for each user / item combination. SharePoint groups are shown in the report, but not individual users inside them.

For items shared with a link, the report contains a row for each signed-in user who has used the link or has been sent the link through the sharing dialog box. Links emailed directly that haven't been clicked, and Anyone links are not included in the report.

The report contains the following columns:
Resource Path - The relative URL of the item

Item Type - The type of item (web, folder, file, etc.)

Permission - The permission level the user has on this item

User Name - Friendly name of the user or group that has access to this item. If this is a sharing link, the user name is SharingLink

User E-mail - The email address of the user who has access to this item. This is blank for SharePoint groups.

User or Group Type - The type of user or group: Member (internal), Guest (external), SharePoint group, Security group or Office 365 group. (Note that Member refers to a member in the directory, not a member of the site.)

Link ID - The GUID of the sharing link if user name is Sharing Link

Link Type - The type of link (Anonymous, Company, Specific People) if user name is Sharing Link

AccessViaLinkID - The Link ID used to access the item if a user's permission to an item is via a link.