The likes of Hardiebacker, Aquapanel and the new Bal board, it seems aren’t waterproof.
ETAG 022 Part 1 says that all new builds must have waterproof boards in showers, or tanked. The Bal board is pointless IMHO. Develop a decent waterproof board instead, please
The inner core of boards such as Wedi are waterproof i believe,
but the face is coated with cement which is not.
As this is the surface that the tiles are stuck to it can degenerate.