Cempanel is superior to timber and plasterboard panel products when used as internal linings on rainscreen cladding projects (sheathing), general purpose external boarding, floors or studwork interior walls. Cempanel is both stronger and less absorbent than timber and plasterboard. The high cement and alkaline content also resists insect and fungal attack. Cempanel is an exterior and interior cement particle cladding and lining board that is far superior to timber sheathing. Cempanel does not absorb water and is structurally stronger than timber.
http://www.cembrit.co.uk/build/cempanel/