Phsyical, emotional, mental, what is next?
Briefly speaking, Mahayana and especially Vajrayana schools assign utmost importance to energetic phenomena at the level of latent potentials, hidden relationships, and subtle influences. However, we don't consider it a "body" or even any kind of bounded entity. We just say, the energy at that level is in flux, things are fluid, neither one nor apart.

If you think about it, in Buddhism we try to stay away from too much appropriation of stuff as me/mine. So recognizing energy-level phenomena but not identifying with them kinda makes sense.

Also it should be noted, that in (Mahayana) Buddhism we don't say that stuff on different levels is made from different materials, no. Physical, emotional, energetic, karmic - they are all here, made from the same stuff, but can be observed by focusing on different levels, from coarse to subtle, and these different observations produce different perceived planes (dhatu). It is very important to understand that all these levels or planes are same stuff.

To consider physical and spiritual to be two different things would be a gross error of Dualism, in Mahayana Buddhism.