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Puoi definire f come una funzione come quella di seguito

create or replace function f(param IN VARCHAR2) return varchar2 is
  Result varchar2(32767);
begin
  with names as(
    SELECT REGEXP_SUBSTR(regexp_replace(replace(param,
                                                chr(13) || chr(10),
                                                ','),
                                        '[[:space:]]*',
                                        ''),
                         '[^=]+',
                         1,
                         level) as name
      FROM DUAL
    CONNECT BY LEVEL <= (SELECT REGEXP_COUNT(param, '=') FROM DUAL)

     )

      select LISTAGG(nvl(regexp_substr(name, '[^,]+', 1, 2),
                         regexp_substr(name, '[^,]+', 1)),
                     ',') WITHIN
       GROUP(
       ORDER BY name)
        INTO Result
        from names;

  return(Result);
end f;

Quindi puoi chiamare i tuoi parametri come di seguito

with parameter(param) as (
    select 'aa = black' ||chr(13)||chr(10)||'bb = change'||chr(13)||chr(10)||'mmmm=no'  
    from dual union  all
   select 'aa = black' ||chr(13)||chr(10)||'bb = change'||chr(13)||chr(10)||'kkk=no' from dual
    )
    select distinct regexp_substr(f(param),'[^,]+',1,level) from parameter
    connect by level <=regexp_count(f(param),',')+1;

Aggiornamento1: -Solo per tua informazione Puoi chiamare una funzione all'interno di un Blocco anonimo come il seguente

DECLARE
  function f(param IN VARCHAR2) return varchar2 is
    Result varchar2(32767);
  begin
    with names as(
      SELECT REGEXP_SUBSTR(regexp_replace(replace(param,
                                                  chr(13) || chr(10),
                                                  ','),
                                          '[[:space:]]*',
                                          ''),
                           '[^=]+',
                           1,
                           level) as name
        FROM DUAL
      CONNECT BY LEVEL <= (SELECT REGEXP_COUNT(param, '=') FROM DUAL)

       )

        select LISTAGG(nvl(regexp_substr(name, '[^,]+', 1, 2),
                           regexp_substr(name, '[^,]+', 1)),
                       ',') WITHIN
         GROUP(
         ORDER BY name)
          INTO Result
          from names;


    return(Result);
  end f;
begin
  for i in 1 .. (regexp_count(f('aa = black' || chr(13) || chr(10) ||
                                'bb = change' || chr(13) || chr(10) ||
                                'kkk=no'),
                              ',') + 1) loop
    dbms_output.put_line(regexp_substr(f('aa = black' || chr(13) ||
                                         chr(10) || 'bb = change' ||
                                         chr(13) || chr(10) || 'kkk=no'),
                                       '[^,]+',
                                       1,
                                       i));
  end loop;
end;