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In sharepoint line for a site I have a few site owners. One owner has stopped inheriting permissions for a library and a folder and gave access to a user. As a tenant admin I want to know who that owner has provided access and breaked the permissions . Is there any powershell script or csom to know it.

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Changes to permissions can be audited using Audit Log Reports. You will need to enable Auditing to view these reports.

In Microsoft 365, you can also use the Security and Compliance Center to view audit logs from across multiple applications including SharePoint.

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You can use the cmdlet Search-UnifiedAuditLog to search the unified audit log, which requires the Exchange Online PowerShell V2 module to work.

See the sample script via this link: SharePoint Online: How to View Audit Log Reports in Security & Compliance Center?

You can find the available Operations on Site permissions activities here.

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