"The parent club are entitled to say what they like about the relationship with the player as he is their player," said the Spaniard.
"What is important is Chelsea wanted Romelu to get some playing time and allow him to develop and that is happening.
"The relationship is working extremely well, the player is scoring goals and working hard and is a true ambassador for Chelsea."
Lukaku reportedly said he would be prepared to stay at Goodison Park permanently if they qualified for the Champions League.
"I think that puts pressure on himself, that means he needs to score between 25 and 30 goals so it is fantastic he thinks that way," said Martinez.
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