The Ibrox chief executive is still furious with the Hampden chiefs over their treatment of the club this summer.
League reconstruction plans have been put forward by the SPL and SFL and Green has no desire to call a truce.
He said: "I have said before that I wouldn't return to the SPL in its current form and I stand by that – it just wouldn't happen.
"Whilst we have solved many issues the one big issue that has now been deferred to January 29 is the issue of title-stripping.
"I have said consistently since May that it achieves nothing and it's nothing to do with my newco and therefore I won't engage with it.
"But while it's out there as a threat then it makes it very difficult to engage with the SPL about how we might take things forward when they still might want to go backwards.
"So my position would be unchanged. It would be very difficult, indeed impossible, to engage with the SPL under those circumstances."
He added: "There are a lot of questions out there that need to be answered and as Rangers are the biggest club in Scotland then we will be playing an active part with all of the groups to see how this problem in Scotland can be fixed and how we can mend the hurt that has been caused in the last year or more.
"In truth I don't know enough about the propo-sals yet. I have only seen what has been in the public domain because I have been involved with the road shows.
"I have had some chats with the Football League, but I haven't spoken to the SPL about their proposals that they announced last week.
"But we need more information before we decide what the best route is for Rangers.
"We have to acknowledge that there is a problem in Scottish football that needs to be fixed sooner rather than later and we are happy to engage with whoever comes forward with a credible plan."