I have a Sharing policy set on SharePoint admin center that's set as Specific people(only the people the user specifies), View permission and The links must expire within 100 days under the File and folder links. I would like to get a report of all links/files/folders shared that are going to expire soon. Is there a way to check this on SharePoint Online? Or is it possible via a powershell script?

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Per my knowledge, we cannot easily get a report of all the sharing links with other properties. The workaround I can think of will be using audit log search to get the sharing events. However, still we cannot get the expiration date.

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