When bump starting, unburnt fuel can be passed into the exhaust. If the catalyst is hot, that can ignite or explode the fuel, causing damage to the cat. If you are bump starting it because it is difficult to start, a lot of unburnt fuel is likely to be passed into the exhaust. If it starts easily, but the battery is flat, or starter is duff, the risk is small.
This is usually a petrol issue, as they have cats. A diesel without a cat presents no such risk. Manufacturer just has to warn, to avoid lawsuits.
The main issue though, is why is a bump start necessary?
Do it frequently with the school car. The learner stalls, I pop the clutch down, allowing the car to roll, clutch back up, engine restarted. Easier and quicker than trying to get the learner to turn the key back and forward again.