I'll take a step back and work up to James's (correct) observation.
At the tripping threshold, Rins = V (from faulted conductor to earth) / IΔN.
I.e. the resistance of faulty insulation that will just allow the tripping current to flow, equals the voltage across the faulty insulation divided by the tripping current. It is this voltage that we need to find, since we know the tripping current.
Considering first the case of an L-E fault, the voltage across the faulty insulation is the nominal supply voltage Uo (typically 230V) plus or minus its usual tolerance, minus any voltage drop in the conductors. These variable factors are typically a small fraction of Uo, therefore we can reasonably use Uo/IΔn to discover the minimum insulation resistance; it's the familiar 230/0.03=7.7kΩ and it is not going to vary much.
Considering an N-E fault instead, the voltage across the faulty insulation is now much lower than Uo because neutral is nominally at earth potential. The small voltage that does exist to drive current through the fault is the sum of various voltage drops along neutral and earthing conductors that form a loop between the fault and the point at which N and E connect. This is the origin if it is a TN-C-S supply, the substation if it is TN-S. Since the resistances of these cables and the magnitudes and directions of the currents flowing through them are unknown, possibly unknowable (noting that this might include current from other installations flowing through the DNO's cables and/or local earthing and bonding conductors) there is no predictable voltage from which to calculate the resistance.
We can merely estimate the order of magnitude, based on typical N-E voltages of a few volts when 1-2% of Uo is dropped along neutral conductors. At 2% of 230V the fault resistance would need to be lower than 153Ω to cause a trip, but with minimal load on it might be an order of magnitude or two lower still. There will be situations, as mentioned above, where even a hard short does not cause a trip because the fault loop voltage is so near zero that the resistance of the circuit conductor is sufficient to prevent 30mA flowing.