SQL> CREATE OR REPLACE PACKAGE pp_csv
  2  AS
  3  PROCEDURE query2sheet(
  4  ref_cursor IN OUT SYS_REFCURSOR, 
  5  sheet IN OUT CLOB, 
  6  delimeter IN VARCHAR2 DEFAULT ';'
  7  );
  8  END;
  9  /

Package created.

SQL> CREATE OR REPLACE PACKAGE BODY pp_csv
  2  AS
  3  PROCEDURE query2sheet(
  4  ref_cursor IN OUT SYS_REFCURSOR, 
  5  sheet IN OUT CLOB, 
  6  delimeter IN VARCHAR2 DEFAULT ';'
  7  )
  8  IS
  9  BEGIN
 10  OPEN ref_cursor FOR sheet;
 11  END;
 12  END;
 13  /

Package body created.

SQL> create user u1 identified by u1
  2  /

User created.

SQL> grant create session to u1
  2  /

Grant succeeded.

SQL> grant execute on pp_csv to u1
  2  /

Grant succeeded.

SQL> connect u1@pdb1sol122/u1
Connected.
SQL> select * from scott.dept
  2  /
select * from scott.dept
                    *
ERROR at line 1:
ORA-00942: table or view does not exist


SQL> declare
  2      v_stmt clob := 'select * from scott.dept';
  3  begin
  4      scott.pp_csv.query2sheet(:v_cur,v_stmt);
  5  end;
  6  /

PL/SQL procedure successfully completed.

SQL> print v_cur

    DEPTNO DNAME          LOC
---------- -------------- -------------
        10 ACCOUNTING     NEW YORK
        20 RESEARCH       DALLAS
        30 SALES          CHICAGO
        40 OPERATIONS     BOSTON

SQL>