Four-time Grand Slam champion Sabalenka will play the Australian, ranked 672 in the world, on December 28.
"I am not putting myself at any risk," the 27-year-old Belarusian told the BBC. "We're there to have fun and bring great tennis. Whoever wins, wins.
"It's so obvious that the man is biologically stronger than the woman, but it's not about that. This event is only going to help bring women's tennis to a higher level."
Some have criticised the event which has echoes of the original 1973 Battle of the Sexes match in which women's trailblazer Billie Jean King was challenged by 55-year-old former Grand Slam winner Bobby Riggs who claimed women's tennis was far inferior to men's.
King won the match in Houston with the contest attracting a reported 90 million television viewers.
Unlike Riggs, Kyrgios is still an active Tour player although he played only five professional matches in 2025 because of the injuries that have dogged his career.
"It's not going to be an easy match for Nick," Sabalenka said. "I'm going to be there competing and showing women are strong, powerful and good entertainment.
"He's in a lose-lose situation. I'm in a win-win situation."
Kyrgios, the former world number 13, said in September that women can't return men's serves and that he would beat Sabalenka without having to try 100%.
However, he said the match would increase respect between the men's and women's Tours.
"So I can't do anything other than hope me and Aryna play our best tennis and, at the end of the day, whoever wins, that our handshake afterwards solidifies the union between males and females in the tennis world," he said.