SharePoint Online: Site Collection Permissions Report using PowerShell

Requirement: Generate permissions report for a SharePoint Online site collection.

SharePoint Online: Site Collection Permissions Report using PowerShell

• Site collection administrators group
• Given site collection and sub-sites with unique permissions
• All lists and libraries with unique permissions
• All list items (and folders) with unique permissions.
  

Here is the SharePoint Online PowerShell to get site permissions report:

#sharepoint online powershell permissions report
Add-Type -Path "C:\Program Files\Common Files\Microsoft Shared\Web Server Extensions\16\ISAPI\Microsoft.SharePoint.Client.dll"
Add-Type -Path "C:\Program Files\Common Files\Microsoft Shared\Web Server Extensions\16\ISAPI\Microsoft.SharePoint.Client.Runtime.dll"
  
#To call a non-generic method Load
Function Invoke-LoadMethod() {
    param(
            [Microsoft.SharePoint.Client.ClientObject]$Object = $(throw "Please provide a Client Object"),
            [string]$PropertyName
        ) 
   $ctx = $Object.Context
   $load = [Microsoft.SharePoint.Client.ClientContext].GetMethod("Load") 
   $type = $Object.GetType()
   $clientLoad = $load.MakeGenericMethod($type)
  
   $Parameter = [System.Linq.Expressions.Expression]::Parameter(($type), $type.Name)
   $Expression = [System.Linq.Expressions.Expression]::Lambda([System.Linq.Expressions.Expression]::Convert([System.Linq.Expressions.Expression]::PropertyOrField($Parameter,$PropertyName),[System.Object] ), $($Parameter))
   $ExpressionArray = [System.Array]::CreateInstance($Expression.GetType(), 1)
   $ExpressionArray.SetValue($Expression, 0)
   $clientLoad.Invoke($ctx,@($Object,$ExpressionArray))
}
 
#Function to Get Permissions Applied on a particular Object, such as: Web, List or Item
Function Get-Permissions([Microsoft.SharePoint.Client.SecurableObject]$Object)
{
    #Determine the type of the object
    Switch($Object.TypedObject.ToString())
    {
        "Microsoft.SharePoint.Client.Web"  { $ObjectType = "Site" ; $ObjectURL = $Object.URL }
        "Microsoft.SharePoint.Client.ListItem"
        { 
            $ObjectType = "List Item"
            #Get the URL of the List Item
            Invoke-LoadMethod -Object $Object.ParentList -PropertyName "DefaultDisplayFormUrl"
            $Ctx.ExecuteQuery()
            $DefaultDisplayFormUrl = $Object.ParentList.DefaultDisplayFormUrl
            $ObjectURL = $("{0}{1}?ID={2}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''), $DefaultDisplayFormUrl,$Object.ID)
        }
        Default 
        { 
            $ObjectType = "List/Library"
            #Get the URL of the List or Library
            $Ctx.Load($Object.RootFolder)
            $Ctx.ExecuteQuery()            
            $ObjectURL = $("{0}{1}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''), $Object.RootFolder.ServerRelativeUrl)
        }
    }
 
    #Get permissions assigned to the object
    $Ctx.Load($Object.RoleAssignments)
    $Ctx.ExecuteQuery()
 
    Foreach($RoleAssignment in $Object.RoleAssignments)
    { 
                $Ctx.Load($RoleAssignment.Member)
                $Ctx.executeQuery()
                 
                #Get the Permissions on the given object
                $Permissions=@()
                $Ctx.Load($RoleAssignment.RoleDefinitionBindings)
                $Ctx.ExecuteQuery()
                Foreach ($RoleDefinition in $RoleAssignment.RoleDefinitionBindings)
                {
                    $Permissions += $RoleDefinition.Name +";"
                }
 
                #Check direct permissions
                if($RoleAssignment.Member.PrincipalType -eq "User")
                {
                        #Send the Data to Report file
                        "$($ObjectURL) `t $($ObjectType) `t $($Object.Title)`t $($RoleAssignment.Member.LoginName) `t User `t $($Permissions)" | Out-File $ReportFile -Append
                }
                 
                ElseIf($RoleAssignment.Member.PrincipalType -eq "SharePointGroup")
                {        
                        #Send the Data to Report file
                        "$($ObjectURL) `t $($ObjectType) `t $($Object.Title)`t $($RoleAssignment.Member.LoginName) `t SharePoint Group `t $($Permissions)" | Out-File $ReportFile -Append
                }
                ElseIf($RoleAssignment.Member.PrincipalType -eq "SecurityGroup")
                {
                    #Send the Data to Report file
                    "$($ObjectURL) `t $($ObjectType) `t $($Object.Title)`t $($RoleAssignment.Member.Title)`t $($Permissions) `t Security Group" | Out-File $ReportFile -Append
                }
    }
}
 
#powershell to get sharepoint online site permissions
Function Generate-SPOSitePermissionRpt($SiteURL,$ReportFile)
{
    Try {
        #Get Credentials to connect
        $Cred= Get-Credential
        $Credentials = New-Object Microsoft.SharePoint.Client.SharePointOnlineCredentials($Cred.Username, $Cred.Password)
  
        #Setup the context
        $Ctx = New-Object Microsoft.SharePoint.Client.ClientContext($SiteURL)
        $Ctx.Credentials = $Credentials
 
        #Get the Web
        $Web = $Ctx.Web
        $Ctx.Load($Web)
        $Ctx.ExecuteQuery()
 
        #Write CSV- TAB Separated File) Header
        "URL `t Object `t Title `t Account `t PermissionType `t Permissions" | out-file $ReportFile
 
        Write-host -f Yellow "Getting Site Collection Administrators..."
        #Get Site Collection Administrators
        $SiteUsers= $Ctx.Web.SiteUsers 
        $Ctx.Load($SiteUsers)
        $Ctx.ExecuteQuery()
        $SiteAdmins = $SiteUsers | Where { $_.IsSiteAdmin -eq $true}
 
        ForEach($Admin in $SiteAdmins)
        {
            #Send the Data to report file
            "$($Web.URL) `t Site Collection `t $($Web.Title)`t $($Admin.Title) `t Site Collection Administrator `t  Site Collection Administrator" | Out-File $ReportFile -Append
        }
 
        #Function to Get Permissions of All List Items of a given List
        Function Get-SPOListItemsPermission([Microsoft.SharePoint.Client.List]$List)
        {
            Write-host -f Yellow "`t `t Getting Permissions of List Items in the List:"$List.Title

            $Query = New-Object Microsoft.SharePoint.Client.CamlQuery
            $Query.ViewXml = "<View Scope='RecursiveAll'><Query><OrderBy><FieldRef Name='ID' Ascending='TRUE'/></OrderBy></Query><RowLimit Paged='TRUE'>$BatchSize</RowLimit></View>"

            $Counter = 0
            #Batch process list items - to mitigate list threshold issue on larger lists
            Do {  
                #Get items from the list
                $ListItems = $List.GetItems($Query)
                $Ctx.Load($ListItems)
                $Ctx.ExecuteQuery()
          
                $Query.ListItemCollectionPosition = $ListItems.ListItemCollectionPosition
 
                #Loop through each List item
                ForEach($ListItem in $ListItems)
                {
                    Invoke-LoadMethod -Object $ListItem -PropertyName "HasUniqueRoleAssignments"
                    $Ctx.ExecuteQuery()
                    If($ListItem.HasUniqueRoleAssignments -eq $True)
                    {
                        #Call the function to generate Permission report
                        Get-Permissions -Object $ListItem
                    }
                    $Counter++
                    Write-Progress -PercentComplete ($Counter / ($List.ItemCount) * 100) -Activity "Processing Items $Counter of $($List.ItemCount)" -Status "Searching Unique Permissions in List Items of '$($List.Title)'" 
                }
            } While ($Query.ListItemCollectionPosition -ne $null)
        }
 
        #Function to Get Permissions of all lists from the web
        Function Get-SPOListPermission([Microsoft.SharePoint.Client.Web]$Web)
        {
            #Get All Lists from the web
            $Lists = $Web.Lists
            $Ctx.Load($Lists)
            $Ctx.ExecuteQuery()
 
            #Get all lists from the web   
            ForEach($List in $Lists)
            {
                #Exclude System Lists
                If($List.Hidden -eq $False)
                {
                    #Get List Items Permissions
                    Get-SPOListItemsPermission $List
 
                    #Get the Lists with Unique permission
                    Invoke-LoadMethod -Object $List -PropertyName "HasUniqueRoleAssignments"
                    $Ctx.ExecuteQuery()
 
                    If( $List.HasUniqueRoleAssignments -eq $True)
                    {
                        #Call the function to check permissions
                        Get-Permissions -Object $List
                    }
                }
            }
        }
 
        #Function to Get Webs's Permissions from given URL
        Function Get-SPOWebPermission([Microsoft.SharePoint.Client.Web]$Web) 
        {
            #Get all immediate subsites of the site
            $Ctx.Load($web.Webs)  
            $Ctx.executeQuery()
  
            #Call the function to Get Lists of the web
            Write-host -f Yellow "Getting the Permissions of Web "$Web.URL"..."
 
            #Check if the Web has unique permissions
            Invoke-LoadMethod -Object $Web -PropertyName "HasUniqueRoleAssignments"
            $Ctx.ExecuteQuery()
 
            #Get the Web's Permissions
            If($web.HasUniqueRoleAssignments -eq $true) 
            { 
                Get-Permissions -Object $Web
            }
 
            #Scan Lists with Unique Permissions
            Write-host -f Yellow "`t Getting the Permissions of Lists and Libraries in "$Web.URL"..."
            Get-SPOListPermission($Web)
  
            #Iterate through each subsite in the current web
            Foreach ($Subweb in $web.Webs)
            {
                 #Call the function recursively                            
                 Get-SPOWebPermission($SubWeb)
            }
        }
 
        #Call the function with RootWeb to get site collection permissions
        Get-SPOWebPermission $Web
 
        Write-host -f Green "Site Permission Report Generated Successfully!"
     }
    Catch {
        write-host -f Red "Error Generating Site Permission Report!" $_.Exception.Message
   }
}
 
#Set parameter values
$SiteURL="https://crescent.sharepoint.com"
$ReportFile="C:\Temp\SitePermissionRpt.csv"
$BatchSize = 500
 
#Call the function
Generate-SPOSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile

Output Report of the script:
The above script generates a CSV file in the provided ReportFile parameter. Here is a sample report generated.
If you are looking for permission report for a specific user, use my another script: SharePoint Online: User Permissions Report using PowerShell

Update: SharePoint Online Site Permission Report V2
How about extending the script to expand SharePoint Groups (instead of just group name, have all members of the group) and introduce switches for Recursively process all sub-sites, Scan up to Item level permissions and export all permissions including the one with inheriting permissions from its parent? Here is the SharePoint Online PowerShell to get all user permissions:

Add-Type -Path "C:\Program Files\Common Files\Microsoft Shared\Web Server Extensions\16\ISAPI\Microsoft.SharePoint.Client.dll"
Add-Type -Path "C:\Program Files\Common Files\Microsoft Shared\Web Server Extensions\16\ISAPI\Microsoft.SharePoint.Client.Runtime.dll"
   
#Function to call a non-generic method Load
Function Invoke-LoadMethod([Microsoft.SharePoint.Client.ClientObject]$Object = $(throw "Please provide a Client Object"),[string]$PropertyName) 
{
   $Ctx = $Object.Context
   $Load = [Microsoft.SharePoint.Client.ClientContext].GetMethod("Load") 
   $Type = $Object.GetType()
   $ClientLoad = $load.MakeGenericMethod($type)
   
   $Parameter = [System.Linq.Expressions.Expression]::Parameter(($type), $type.Name)
   $Expression = [System.Linq.Expressions.Expression]::Lambda([System.Linq.Expressions.Expression]::Convert([System.Linq.Expressions.Expression]::PropertyOrField($Parameter,$PropertyName),[System.Object] ), $($Parameter))
   $ExpressionArray = [System.Array]::CreateInstance($Expression.GetType(), 1)
   $ExpressionArray.SetValue($Expression, 0)
   $ClientLoad.Invoke($ctx,@($Object,$ExpressionArray))
}
  
#Function to Get Permissions Applied on a particular Object, such as: Web or List
Function Get-Permissions([Microsoft.SharePoint.Client.SecurableObject]$Object)
{
    #Determine the type of the object
    Switch($Object.TypedObject.ToString())
    {
        "Microsoft.SharePoint.Client.Web"  { $ObjectType = "Site" ; $ObjectURL = $Object.URL; $ObjectTitle = $Object.Title }
        "Microsoft.SharePoint.Client.ListItem"
        { 
            If($Object.FileSystemObjectType -eq "Folder")
            {
                $ObjectType = "Folder"
                #Get the URL of the Folder
                Invoke-LoadMethod -Object $Object -PropertyName "Folder"
                $Ctx.ExecuteQuery()
                $ObjectTitle = $Object.Folder.Name
                $ObjectURL = $("{0}{1}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''),$Object.Folder.ServerRelativeUrl)
            }
            Else #File or List Item
            {
                #Get the URL of the Object
                Invoke-LoadMethod -Object $Object -PropertyName "File"
                $Ctx.ExecuteQuery()
                If($Object.File.Name -ne $Null)
                {
                    $ObjectType = "File"
                    $ObjectTitle = $Object.File.Name
                    $ObjectURL = $("{0}{1}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''),$Object.File.ServerRelativeUrl)
                }
                else
                {
                    $ObjectType = "List Item"
                    $ObjectTitle = $Object["Title"]
                    #Get the URL of the List Item
                    Invoke-LoadMethod -Object $Object.ParentList -PropertyName "DefaultDisplayFormUrl"
                    $Ctx.ExecuteQuery()
                    $DefaultDisplayFormUrl = $Object.ParentList.DefaultDisplayFormUrl
                    $ObjectURL = $("{0}{1}?ID={2}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''), $DefaultDisplayFormUrl,$Object.ID)
                }
            }
        }
        Default 
        { 
            $ObjectType = "List or Library"
            $ObjectTitle = $Object.Title
            #Get the URL of the List or Library
            $Ctx.Load($Object.RootFolder)
            $Ctx.ExecuteQuery()            
            $ObjectURL = $("{0}{1}" -f $Ctx.Web.Url.Replace($Ctx.Web.ServerRelativeUrl,''), $Object.RootFolder.ServerRelativeUrl)
        }
    }
  
    #Check if Object has unique permissions
    Invoke-LoadMethod -Object $Object -PropertyName "HasUniqueRoleAssignments"
    $Ctx.ExecuteQuery()
    $HasUniquePermissions = $Object.HasUniqueRoleAssignments
  
    #Get permissions assigned to the object
    $RoleAssignments = $Object.RoleAssignments
    $Ctx.Load($RoleAssignments)
    $Ctx.ExecuteQuery()
   
    #Loop through each permission assigned and extract details
    $PermissionCollection = @()
    Foreach($RoleAssignment in $RoleAssignments)
    { 
        $Ctx.Load($RoleAssignment.Member)
        $Ctx.executeQuery()
   
        #Get the Principal Type: User, SP Group, AD Group
        $PermissionType = $RoleAssignment.Member.PrincipalType
   
        #Get the Permission Levels assigned
        $Ctx.Load($RoleAssignment.RoleDefinitionBindings)
        $Ctx.ExecuteQuery()
        $PermissionLevels = $RoleAssignment.RoleDefinitionBindings | Select -ExpandProperty Name

        #Remove Limited Access
        $PermissionLevels = ($PermissionLevels | Where { $_ –ne "Limited Access"}) -join ","
        If($PermissionLevels.Length -eq 0) {Continue}

        #Get SharePoint group members
        If($PermissionType -eq "SharePointGroup")
        {
            #Get Group Members
            $Group = $Ctx.web.SiteGroups.GetByName($RoleAssignment.Member.LoginName)
            $Ctx.Load($Group)
            $GroupMembers= $Group.Users
            $Ctx.Load($GroupMembers)
            $Ctx.ExecuteQuery()
            If($GroupMembers.count -eq 0){Continue}
            $GroupUsers = ($GroupMembers | Select -ExpandProperty Title) -join ","

            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($GroupUsers)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("SharePoint Group: $($RoleAssignment.Member.LoginName)")
            $PermissionCollection += $Permissions
        }
        Else
        {
            #Add the Data to Object
            $Permissions = New-Object PSObject
            $Permissions | Add-Member NoteProperty Object($ObjectType)
            $Permissions | Add-Member NoteProperty Title($ObjectTitle)
            $Permissions | Add-Member NoteProperty URL($ObjectURL)
            $Permissions | Add-Member NoteProperty HasUniquePermissions($HasUniquePermissions)
            $Permissions | Add-Member NoteProperty Users($RoleAssignment.Member.Title)
            $Permissions | Add-Member NoteProperty Type($PermissionType)
            $Permissions | Add-Member NoteProperty Permissions($PermissionLevels)
            $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
            $PermissionCollection += $Permissions
        }
    }
    #Export Permissions to CSV File
    $PermissionCollection | Export-CSV $ReportFile -NoTypeInformation -Append
}
  
#Function to get sharepoint online site permissions report
Function Generate-SPOSitePermissionRpt()
{
    [cmdletbinding()]     
    Param  
    (    
        [Parameter(Mandatory=$false)] [String] $SiteURL, 
        [Parameter(Mandatory=$false)] [String] $ReportFile,         
        [Parameter(Mandatory=$false)] [switch] $Recursive,
        [Parameter(Mandatory=$false)] [switch] $ScanItemLevel,
        [Parameter(Mandatory=$false)] [switch] $IncludeInheritedPermissions        
    )  
    Try {
        #Get Credentials to connect
        $Cred= Get-Credential
   
        #Setup the context
        $Ctx = New-Object Microsoft.SharePoint.Client.ClientContext($SiteURL)
        $Ctx.Credentials = New-Object Microsoft.SharePoint.Client.SharePointOnlineCredentials($Cred.Username, $Cred.Password)
  
        #Get the Web & Root Web
        $Web = $Ctx.Web
        $RootWeb = $Ctx.Site.RootWeb
        $Ctx.Load($Web)
        $Ctx.Load($RootWeb)
        $Ctx.ExecuteQuery()
  
        Write-host -f Yellow "Getting Site Collection Administrators..."
        #Get Site Collection Administrators
        $SiteUsers= $RootWeb.SiteUsers 
        $Ctx.Load($SiteUsers)
        $Ctx.ExecuteQuery()
        $SiteAdmins = $SiteUsers | Where { $_.IsSiteAdmin -eq $true}
        
        $SiteCollectionAdmins = ($SiteAdmins | Select -ExpandProperty Title) -join ","
        #Add the Data to Object
        $Permissions = New-Object PSObject
        $Permissions | Add-Member NoteProperty Object("Site Collection")
        $Permissions | Add-Member NoteProperty Title($RootWeb.Title)
        $Permissions | Add-Member NoteProperty URL($RootWeb.URL)
        $Permissions | Add-Member NoteProperty HasUniquePermissions("TRUE")
        $Permissions | Add-Member NoteProperty Users($SiteCollectionAdmins)
        $Permissions | Add-Member NoteProperty Type("Site Collection Administrators")
        $Permissions | Add-Member NoteProperty Permissions("Site Owner")
        $Permissions | Add-Member NoteProperty GrantedThrough("Direct Permissions")
              
        #Export Permissions to CSV File
        $Permissions | Export-CSV $ReportFile -NoTypeInformation
  
        #Function to Get Permissions of All List Items of a given List
        Function Get-SPOListItemsPermission([Microsoft.SharePoint.Client.List]$List)
        {
            Write-host -f Yellow "`t `t Getting Permissions of List Items in the List:"$List.Title
 
            $Query = New-Object Microsoft.SharePoint.Client.CamlQuery
            $Query.ViewXml = "<View Scope='RecursiveAll'><Query><OrderBy><FieldRef Name='ID' Ascending='TRUE'/></OrderBy></Query><RowLimit Paged='TRUE'>$BatchSize</RowLimit></View>"
 
            $ItemCounter = 0
            #Batch process list items - to mitigate list threshold issue on larger lists
            Do {  
                #Get items from the list
                $ListItems = $List.GetItems($Query)
                $Ctx.Load($ListItems)
                $Ctx.ExecuteQuery()
           
                $Query.ListItemCollectionPosition = $ListItems.ListItemCollectionPosition
  
                #Loop through each List item
                ForEach($ListItem in $ListItems)
                {
                    #Get Objects with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-Permissions -Object $ListItem
                    }
                    Else
                    {
                        Invoke-LoadMethod -Object $ListItem -PropertyName "HasUniqueRoleAssignments"
                        $Ctx.ExecuteQuery()
                        If($ListItem.HasUniqueRoleAssignments -eq $True)
                        {
                            #Call the function to generate Permission report
                            Get-Permissions -Object $ListItem
                        }
                    }
                    $ItemCounter++
                    Write-Progress -PercentComplete ($ItemCounter / ($List.ItemCount) * 100) -Activity "Processing Items $ItemCounter of $($List.ItemCount)" -Status "Searching Unique Permissions in List Items of '$($List.Title)'"
                }
            } While ($Query.ListItemCollectionPosition -ne $null)
        }

        #Function to Get Permissions of all lists from the web
        Function Get-SPOListPermission([Microsoft.SharePoint.Client.Web]$Web)
        {
            #Get All Lists from the web
            $Lists = $Web.Lists
            $Ctx.Load($Lists)
            $Ctx.ExecuteQuery()
  
            #Exclude system lists
            $ExcludedLists = @("Access Requests","App Packages","appdata","appfiles","Apps in Testing","Cache Profiles","Composed Looks","Content and Structure Reports","Content type publishing error log","Converted Forms",
            "Device Channels","Form Templates","fpdatasources","Get started with Apps for Office and SharePoint","List Template Gallery", "Long Running Operation Status","Maintenance Log Library", "Images", "site collection images"
            ,"Master Docs","Master Page Gallery","MicroFeed","NintexFormXml","Quick Deploy Items","Relationships List","Reusable Content","Reporting Metadata", "Reporting Templates", "Search Config List","Site Assets","Preservation Hold Library"
            "Site Pages", "Solution Gallery","Style Library","Suggested Content Browser Locations","Theme Gallery", "TaxonomyHiddenList","User Information List","Web Part Gallery","wfpub","wfsvc","Workflow History","Workflow Tasks", "Pages")
            
            $Counter = 0
            #Get all lists from the web   
            ForEach($List in $Lists)
            {
                #Exclude System Lists
                If($List.Hidden -eq $False -and $ExcludedLists -notcontains $List.Title)
                {
                    $Counter++
                    Write-Progress -PercentComplete ($Counter / ($Lists.Count) * 100) -Activity "Processing Lists $Counter of $($Lists.Count) in $($Web.URL)" -Status "Exporting Permissions from List '$($List.Title)'"

                    #Get Item Level Permissions if 'ScanItemLevel' switch present
                    If($ScanItemLevel)
                    {
                        #Get List Items Permissions
                        Get-SPOListItemsPermission -List $List
                    }

                    #Get Lists with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-Permissions -Object $List
                    }
                    Else
                    {
                        #Check if List has unique permissions
                        Invoke-LoadMethod -Object $List -PropertyName "HasUniqueRoleAssignments"
                        $Ctx.ExecuteQuery()
                        If($List.HasUniqueRoleAssignments -eq $True)
                        {
                            #Call the function to check permissions
                            Get-Permissions -Object $List
                        }
                    }
                }
            }
        }
  
        #Function to Get Webs's Permissions from given URL
        Function Get-SPOWebPermission([Microsoft.SharePoint.Client.Web]$Web) 
        {
            #Get all immediate subsites of the site
            $Ctx.Load($web.Webs)  
            $Ctx.executeQuery()
   
            #Call the function to Get permissions of the web
            Write-host -f Yellow "Getting Permissions of the Web: $($Web.URL)..."  
            Get-Permissions -Object $Web
  
            #Get List Permissions
            Write-host -f Yellow "`t Getting Permissions of Lists and Libraries..."
            Get-SPOListPermission($Web)

            #Recursively get permissions from all sub-webs based on the "Recursive" Switch
            If($Recursive)
            {
                #Iterate through each subsite in the current web
                Foreach ($Subweb in $web.Webs)
                {
                    #Get Webs with Unique Permissions or Inherited Permissions based on 'IncludeInheritedPermissions' switch
                    If($IncludeInheritedPermissions)
                    {
                        Get-SPOWebPermission($Subweb)
                    }
                    Else
                    {
                        #Check if the Web has unique permissions
                        Invoke-LoadMethod -Object $Subweb -PropertyName "HasUniqueRoleAssignments"
                        $Ctx.ExecuteQuery()
  
                        #Get the Web's Permissions
                        If($Subweb.HasUniqueRoleAssignments -eq $true) 
                        { 
                            #Call the function recursively                            
                            Get-SPOWebPermission($Subweb)
                        }
                    }
                }
            }
        }
  
        #Call the function with RootWeb to get site collection permissions
        Get-SPOWebPermission $Web
  
        Write-host -f Green "`n*** Site Permission Report Generated Successfully!***"
     }
    Catch {
        write-host -f Red "Error Generating Site Permission Report!" $_.Exception.Message
   }
}
  
#region ***Parameters***
$SiteURL="https://crescent.sharepoint.com/sites/marketing"
$ReportFile="C:\Temp\SitePermissionRpt.csv"
$BatchSize = 500
#endregion

#Call the function to generate permission report
Generate-SPOSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile
#Generate-SPOSitePermissionRpt -SiteURL $SiteURL -ReportFile $ReportFile -Recursive -ScanItemLevel -IncludeInheritedPermissions

This script produces output as below! It gets SharePoint Online site and subsites along with its child object permission using PowerShell