Microsoft 365 auditing log has the records of all sharing events containing the target user and the acting user. For more information, you may have a check on this official doc. It could be a useful data for you to fetch.
Use sharing auditing in the audit log
We could create shortcuts in the OneDrive synced folders as follows:
You could also share the folders in your OneDrive for Business library with other people in your company,after sharing, the shared folders will appear in Shared with me in their OneDrive for Business library.
If the recipient has a work or school account, they only need to enter the code the first time. Then they will be added as a guest and can sign in with their organization's user name and password.
If the recipient doesn't have a work or school account, they need to use a code each time they access the file or folder, and they are not added to your directory....