If you can afford them, the concrete panels are the bizz.
If you use corrugated iron, or stockboard, there will be damage, then potential for escapes and/or damage to the livestock. Dung will rot the bottoms of the panels, too.
BH says if he couldn't use concrete panels, he'd choose stockboard over corrugated iron. (But you'd have to expect to replace panels, with either material, on an ongoing basis.)
Edited to add, we used to have breeze blocks, filled with rubble with some concrete poured through in places for extra strength and stability, which lasted nearly 30 years. But yes, lots of labour to erect, and also they seep, which became a problem for us. So we've replaced them in the sheds with the concrete panels, and in the pens with flexible stockboard.