The Polygon Side texture renders white on the front face and black on the backface of a polygon. You can use this for backface culling by putting this Texture into the Opacity channel. You can create double-sided MaterialsA set of attributes or parameters that describe surface characteristics. by placing it into a Mix material, or create double-sided TexturesTextures are used to add details to a surface. Textures can be procedural or imported raster files. by placing it into a Mix texture.
Figure 1: Polygon Side parameters