TLDR;
This works for me on a nfs share.
RECALBOX:~# cat /boot/recalbox-boot.conf
case=none:1
sharedevice=NETWORK
shareDeviceMode=NETWORK
sharenetwork_nfs1=ROMS@192.168.0.30:Volume_1/recalbox/roms
sharenetwork_nfs2=SAVES@192.168.0.30:Volume_1/recalbox/saves
sharenetwork_nfs3=BIOS@192.168.0.30:Volume_1/recalbox/bios
It also worked with samba, you can find more details in /etc/init.d/S11share about syntax
You can also have details in the wiki (in french, I didn't found the english version of it) : https://recalbox.gitbook.io/tutorials/v/francais/reseau/partage/charger-ses-roms-depuis-un-partage-reseau-samba-un-nas-par-exemple.