[1] Most commonly used to resolve speech intelligibility issues in commercial soundproofing treatments.
Most panels are constructed with a wooden frame, filled with sound absorption material (mineral wool, fiber glass, cellulose, open cell foam, or combination of) and wrapped with fabric.
[2] An acoustic board is a board made from sound absorbing materials, designed to provide sound insulation.
They are used in auditoriums, halls, seminar rooms, libraries, courts and wherever sound insulation is needed.
Acoustic boards are also used in speaker boxes.