Anything that contains silica... which includes concrete, practically anything stone based. This has nothing to do with this material being particularly dangerous above and beyond what is expected with any material cutting. You should not be cutting anything at the industrial scale without proper PPE.
The materials are a second order effect. Undoubtedly breathing granite, soapstone or whatever dust isn't good for you either. Maybe it just takes longer to kill you.
I think the issue is that people are opting for "engineered stone" over wooden laminate which doesn't have the same issue.
So whether it is engineered or natural stone the problem is that stone cutting has dust that needs to be dealt with. But the emerging issue is that with the rising popularity of engineered stone, a higher percentage of countertops overall are hazardous to cut.
Isn't soapstone closely related to asbestos? I'd expect it to produce the same type of powder that makes asbestos so dangerous (and on top of silicosis it can give you mesothelioma)