Being Behind an enemy does three things:
The boss is no longer able to "parry" your attacks. This used to havehas the effect of refreshing melee boss' swing timer, which meantcan mean spike damage on your main tank at inopportune times. (Note that bosses, unlike players, are able to dodge attacks from behind -- get expertise to counter dodges)
Several core rogue abilities, Backstab and Mutilate, require you to be attacking the backside of your target to be able to be used at all. This requirement was removed from Mutilate during the last expansion, but the titular Backstab still has it, as do a few openers, I think (such as ambush). Feral druids are in a similar boat.
PLAYERS, in PVP, etc. cannot dodge attacks from "behind".