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Published 16:16 16 Dec 2016 GMT
Updated 20:43 16 Dec 2016 GMT
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The statement then goes on to describe Goosen's decision as 'incredible' and they also reiterate the fact that his contract was only recently 'overwhelmingly restructured'.
Lorenzetti's grievances are further evidenced in the statement as he reveals the club have always supported him both morally and financially.
Finally, if it was in any doubt how the club truly feel about all this, Lorenzetti argues that "compliance with a contract like that of a given word is the basis of all human and professional relationships."
See the full statement below to get a greater appreciation of the club's feelings.
"Goosen, whose contract was overwhelmingly re-structured a year ago, now claims to be free in an incredible way. He has announced today that he has taken the incredible decision to end his playing career, to return to South Africa for a strong role as a commercial director. "We regret that such a talented player has gone astray and decided to abandon professional rugby as it seems obvious that the role of commercial director is incompatible with high level sport. "We wish to add that Racing 92 has always strongly supported Johan Goosen both morally and financially. "And while it has unfortunately proved in recent times that there is a certain lack of vis-à-vis between the player and his coaches and more generally of all members of the club and its fans, we hope it quickly becomes aware that compliance with a contract like that of a given word is the basis of all human and professional relationships. "Naturally, Racing 92 reserve the right to give such conduct all appropriate legal actions both towards Johan Goosen as those who advise him."

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