SELECT *
FROM (SELECT 'SESSION' SCOPE, nsp.* FROM NLS_SESSION_PARAMETERS nsp
      UNION ALL
      SELECT 'DATABASE' SCOPE, ndp.* FROM NLS_DATABASE_PARAMETERS ndp
      UNION ALL
      SELECT 'INSTANCE' SCOPE, nip.* FROM NLS_INSTANCE_PARAMETERS nip) a
PIVOT (listagg(VALUE) WITHIN GROUP (ORDER BY SCOPE) FOR SCOPE IN (
    'SESSION' AS "SESSION" ,'DATABASE' AS DATABASE ,'INSTANCE' AS INSTANCE));
-- ⇓ Test it ⇓ (Fiddle source link)