select 'CALLED PLsql',vs.username,d_o.object_name -- whatever info you need
  from dba_objects d_o
       inner join
       v$session vs
          on d_o.object_id = vs.plsql_entry_object_id
union all
select 'CURRENT PLsql',d_o.object_name
  from dba_objects d_o
       inner join
       v$session vs
          on d_o.object_id = vs.plsql_object_id

根据文档：

PLsql_ENTRY_OBJECT_ID – 堆栈中最顶层的PL / sql子程序的ID;如果堆栈上没有PL / sql子程序,则为NULL

PLsql_OBJECT_ID – 当前正在执行的PL / sql子程序的对象ID;执行sql时为NULL