I suspect you would just want to grab a few columns from V$SESSION and the SQL statement from V$SQL. Assuming you want to exclude the background processes that Oracle itself is running
SELECT sess.process, sess.status, sess.username, sess.schemaname, sql.sql_text
FROM v$session sess,
v$sql sql
WHERE sql.sql_id(+) = sess.sql_id
AND sess.type = 'USER'
The outer join is to handle those sessions that aren't currently active, assuming you want those. You could also get the sql_fulltext column from V$SQL which will have the full SQL statement rather than the first 1000 characters, but that is a CLOB and so likely a bit more complicated to deal with.
Realistically, you probably want to look at everything that is available in V$SESSION because it's likely that you can get a lot more information than SP_WHO provides.