Sure, you can use diffusion plastic behind the boards even in the bathroom. This assumes that the boards are inorganic, and that there is no other organic material between the two dense layers, and that the waterproofing membrane has a vapor resistance of more than one million s/m.
If you want to skip the plastic, let it extend a bit behind the boards, maybe 200 mm or so. Thus, there will be no seam between the waterproof membrane and the plastic, as they are on different sides of the board material.