Whilst I see this issue was raised a few years ago, I wanted to separately address this.

Currently, from discussions resulting from a support case ticket, when I send a shared link email, there doesn't appear to be a shared link report that includes critical details such as the date the shared link was sent together with at least the email address of the recipient.

The shared link report under User Activities only appears to show actions by the owner of the link and no details of the recipient (i.e. download/access details).

As it appears there is no way that an owner of a file can prove he/she sent a file/folder to a particular recipient through the production of a log/audit report, this appears to be a huge security/governance issue.

As the creation of a shared link requires the recipient's email address to be noted, may I please ask that the strongest consideration be given to adding the date a shared link was sent and recipient details (i.e. email address and download/access date) be added to the existing shared link report in User Activities or a separate report be constructed including details.