Basically, there are two approaches to sample size calculation, precision-based (relevant if you are trying to estimate the proportion, mean difference etc) and power-based (relevant if you are trying to test a hypothesis; how small a difference is it important to detect and with what degree of certainty). See file attached for more details.
If you are unable to find previous studies, you can consider conducting a small pilot trial and use the estimates from that to calculate your ideal sample size.