You can use PowerShell or the Graph API to generate the sharing report across all users, but there's no going away from using elevated permissions. Here's a sample script I wrote a while back that does just that: https://practical365.com/reporting-on-onedrive-for-business-shared-files/
OneDrive Share Report for ex-employee (left multiple years ago)
Hi,
We are performing clean-up tasks deleting users of employees who have left the company several years ago. There are many such users who have data on their OneDrives. Our concern is that these ex-employees may have shared their files/folders with other employees and by deleting the user we may cause issues for the end-users.
Is there a way we can pull a report from all OneDrives to see shared files and folders?
The option from Audit/Compliance is not working for us as the files/folders may have been shared long ago and the data would no longer be available there. Also using Audit get a report of who accessed who's files may not give proper results, as there might be files that are accessed rarely and thus again data for those will not be available in Audit.
Currently the "Run Sharing Report" option available for every OneDrive user meets our needs. But here we need a Global Admin to access the ex-employees OneDrive and generate the report. That is time consuming.
I mean this option, just in case I am not clear: