Are you talking about just the resistor (ie you know the resistance value you need, or do you want to calculate the value of resistor needed?
If you know ohmic the value, you need to size it for the current and the maximum time (under worst case back-up trip times plus a bit - maybe even double it).
If you want an ohmic value, that all depends on what value you want to limit the current to. You need to think about:
1] do you want effective or resistive earthing (IEEE green book is a good reference)
2] Step and touch potential limits
3] Legislative requirements (particular in hazardous / flammable sites)
4]Communications circuits interference
5]Potential cross-connection or paralleling with other systems
6]Relay and CT sensitivities, trip times, etc
Probably people can add to this list, but theses would be the main points to consider.
Bung