NEC doesn't require a backer. If the surface you wish to use is not suitable to mount to then I will make something more suitable. This usually something for old structures. I've almost always mounted right to the wall in newer structures. They generally build them with intention to be dry at least around here they do. Moisture just causes problems for about anything imaginable.
Many say damp basement, damp walls why would you mount the panel to them? That is a good point, but if this is that kind of an environment then it isn't a great place for the panelboard either, especially the typical "load center", maybe a commercial panel in appropriate cabinet might be ok.