An insert in a masonry fireplace goes on the assumption that the fireplace floor is non-combustible, all the way through. So under the insert is not an issue. Hearths however have a lot more variables in construction and height. The concern for the insert is heat radiated from the front of the stove where it is the strongest. If the hearth is elevated enough then it will shield the floor from the radiant heat and only ember (spark) protection is needed. But if the hearth is flush, then additional protection is needed from the strong radiated heat out to at least 16-18" in front of the insert door.
FWIW I would rather have the Durock layers under the insert and stone than just micore. The cement board is more rigid and mortar or thinset bonds much better to it.
FWIW I would rather have the Durock layers under the insert and stone than just micore. The cement board is more rigid and mortar or thinset bonds much better to it.