The interim Chelsea manager maintains the striker is still under contract with Montreal Impact and the club must respect his commitment
Reports have linked the Ivorian attacker to a return to Stamford Bridge, with the 37-year-old said to be close to retirement.
The 37-year-old sat alongside Hiddink in Roman Abramovich’s box for Chelsea’s first match following Jose Mourinho’s dismissal.
Drogba's insistence that he has not yet made a decision on his future has done little to quell speculation, but Hiddink has moved to shrug off the reports, insisting that he still has a commitment to MLS side Montreal Impact.
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"Drogba is under contract with Montreal Impact - we have to respect that," Hiddink told reporters.
"It is up to the clubs. We have to respect this contract."
The former Blues attacker is tied to the Canadian club until December 2016 and scored 11 goals in as many games for Impact in the league last term, netting a further one across three Playoff matches.
Drogba spent nine years with Chelsea across two spells, winning four Premier League titles and a Champions League crown.