It is perhaps the world's best material as long as you don't touch it. As long as you don't need to saw it, break it, or similar, it is completely harmless where it sits.
Nor is it a significant problem to remove the boards whole. You take pliers for the nails and lift the boards out in one piece.
EDIT: that doesn't mean this is asbestos cement. Need to see more. Unusual color for it, the nails, however, are correct.
Removed this plate. The material doesn't seem very flexible, more like ceramic. One corner broke. The plate is stamped "Eterni MADE IN BELGIUM." That sounds suspiciously like asbestos cement, but maybe there was a company called Eterni?
Unscrewed this plate. The material doesn't seem very flexible; it's more like ceramic. A corner broke. The plate is stamped "Eterni MADE IN BELGIUM." That sounds suspiciously like Eternit, but maybe there was a company called Eterni?
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Oops, suspicious with that stamping. But as mentioned, low or no risk to let it stay in place.