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When asked about player retention and captaincy, Goenka said they are yet to arrive at a decision and are waiting for the BCCI to release the rules regarding retention.
Zaheer joins LSG's coaching set-up featuring head coach Justin Langer and assistant coaches Lance Klusener and Adam Voges.
Zaheer is also in the list for two other franchises.
Naik was an immensely respected figure in the Mumbai cricket circles and a Ranji Trophy-winning captain when he led the team to glory in the 1970-71 season.
Jayawardene will become global head of performance, while Zaheer has been elevated to global head of cricket development.
Zaheer added that the Indian team is lacking their trademark fighting spirit in the match and letting their guard down when conditions are not favourable for them.
Mumbai Indians released 10 players last week while retaining 18 ahead of the IPL auction to be held in Kolkata on December 19.