No idea, but it's common wood fibers tightly packed. Burns just like regular wood does. What determines how easily it catches fire depends on the mass. That is, a matchstick against a 2-kilo log doesn't do much, but against an 80g paper, it's a different story. Unlike plastic, it doesn't drip "napalm" when it burns, nor does it release deadly toxic gases. If the building is already on fire, gypsum will likely prevent ignition of underlying combustible material for a slightly longer time. But gypsum is usually covered with plastic (paint) or wallpaper, so it's not a huge difference really.