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You can apply positioning to Audio Busses and to Auxiliary Busses (but not Master Busses). To do so, first open the Property Editor for the bus. Then, in the Positioning group, enable Listener Relative Routing, and set Speaker Panning or 3D Spatialization. For details on those parameters, see 「Positioning category: Audio and Auxiliary Busses」.
Positioning could be used to add realism as in the following example scenario: a system in your game allows players to snoop on other players with a hidden microphone. オーディオはキャプチャされ、バーチャルラウドスピーカーからマップのもう一方の端に再送信されます。After applying a lo-fi effect, the submix is spatialized to sound as if it were emitting from the loudspeaker. For details on how to implement such a system, see the blog post Working With the New 3D-Bus Architecture in Wwise 2017.1: Simulating an Audio Surveillance System.