Boron is a Raw Material added by Beyond - Chapter One (3.0).
Collected from mining asteroids.
Boron is used in ship interior structures, insulation and in the creation of polymers and ceramics used in station and ship construction. Boron is also used in the manufacture of glass for ships and stations, offering greater strength and thermal shock resistance than other manufacturing techniques.
Other uses include agricultural medicine, insecticides and some advanced medicines.
— In-game description