I removed a fiberglass tub and enclosure since it was damaged beyond repair. I am now installing a steel tub and am going to install an enclosure with it as well to save time with tiling. Now with the studs exposed, I would think I would put up a vapor barrier on the studs, then the durock cement board and then attach the enclosure. I know you use cement board for tiling, but if you are putting up an enclosure do I still use cement board?
Cement board would be best as it is a very wet area. It would save you some mold issues for sure. But, Green board (sheetrock that is mold resistant) would be cheaper and also work...You may want to check on your local construction codes, if you pulled a permit, to be sure.
If you are using a good tub surround then green board is adequate. Im talking like a 2 or 3 piece with good molding behind it for support. Properly sealed these surrounds will not leak behind the surround.
You don't need to use Durock (cement board) if you are installing a surround. You would use that if you were putting tile around the tub. Other posts mention green board, and that is what was used in the past, but it is more common now to use a wallboard that is mold and mildew resistant, such as Gold Bond XP, made by National Gypsum, which is purple. You should be able to find that, or a similar product by another manufacturer at your local building materials dealer. Good luck!