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In a statement, Sunderland said: "We stand with Lutsharel, who has our complete backing, and we commend him for displaying bravery and leadership by reporting this incident to the match officials.
"Racism is completely unacceptable. It is abhorrent, and has no place in our game or in society.
"We acknowledge Newcastle United's statement and expect those responsible to be identified and held accountable.
"There can be no tolerance, no excuses, and no ambiguity when it comes to incidents of this nature.
"Football must be a safe and inclusive environment for everyone - without exception - and we will continue to work with the relevant authorities to support that aim."
Sunderland boss Regis le Bris, said: "He [Lutsharel Geertruida] looks OK. It is unacceptable and important to report and manage the situation properly. He looks OK, but we need to support him."
While Newcastle's Eddie Howe added: "We don't condone racism in any form and the club will investigate."
Newcastle were leading their Tyne-Wear rivals 1-0 at the time, although the match ultimately finished 2-1 to Sunderland thanks to Brian Brobbey's late winner.
The season-opening Premier League game between Liverpool and Bournemouth in August was stopped after then Cherries forward Antoine Semenyo reported being racially abused by someone in the Anfield crowd.
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