Sharing OneDrive/Sharepoint files externally through outlook with more security

Hi,

Does anyone have a good answer to this?

In Outlook, I want to share a OneDrive/SharePoint file with an external user, however I don't want the external user to have to create a Microsoft Account to be able to view/edit my file. I do however want to ensure that they must go through some kind of verification process (confirm email address/enter a code perhaps) before they get into the file and also to notify me that their email address has accessed the file.

I dont want to turn on anonymous sharing on my tenant but dont want to limit my organisation to only be able to share with Microsoft Accounts. It seems options are far more limited in Outlook than sharing the OneDrive file directly but my org wants to share through Outlook.

Any thoughts?