"We regret of course that such a young and talented player is mistaken and declares to abandon professional rugby - as it seems obvious that this role of commercial director is incompatible with a high-level sports practice.
"We would like to add that Racing 92 have always largely supported Johan Goosen both morally and financially, even though he has unfortunately demonstrated lately a certain lack of responsibility towards his partners, his coaches and more broadly of all the members of his club and his supporters.
"Hopefully he will quickly realise that respect for a contract, like that of the given word, is the basis of all human and professional relationships."
The statement suggested legal action would follow, concluding: "Of course, the club reserve the right to give such conduct all appropriate judicial follow-up, both with regard to Johan Goosen and those who advise him."
Goosen has won 13 caps in an international career that started in 2012, the most recent of which came in South Africa's 27-13 defeat to Wales in Cardiff last month.
- AAP