I am aware that I can query the view sys.dm_tran_session_transactions on SQL 2005 (and later) database versions, however this is not available on SQL 2000.
DBCC OPENTRAN helps to identify active transactions that may be preventing log truncation. DBCC OPENTRAN displays information about the oldest active transaction and the oldest distributed and nondistributed replicated transactions, if any, within the transaction log of the specified database. Results are displayed only if there is an active transaction that exists in the log or if the database contains replication information.
SELECT
trans.session_id AS [SESSION ID],
ESes.host_name AS [HOST NAME],login_name AS [Login NAME],
trans.transaction_id AS [TRANSACTION ID],
tas.name AS [TRANSACTION NAME],tas.transaction_begin_time AS [TRANSACTION
BEGIN TIME],
tds.database_id AS [DATABASE ID],DBs.name AS [DATABASE NAME]
FROM sys.dm_tran_active_transactions tas
JOIN sys.dm_tran_session_transactions trans
ON (trans.transaction_id=tas.transaction_id)
LEFT OUTER JOIN sys.dm_tran_database_transactions tds
ON (tas.transaction_id = tds.transaction_id )
LEFT OUTER JOIN sys.databases AS DBs
ON tds.database_id = DBs.database_id
LEFT OUTER JOIN sys.dm_exec_sessions AS ESes
ON trans.session_id = ESes.session_id
WHERE ESes.session_id IS NOT NULL