I think they shouldn't be required even for stripping, which is the only job mentioned so far in which high heels have some relevance. Stripping and sex-dancing in heels is a genuine health risk. Not just from the possibility of falling over and breaking your ankle, but mainly from the cumulative effect on your joints. I read an interesting collection of interviews with strippers and they all mentioned it as a real health issue because it is. A few years of it and your knees in particular will be a bit knacked.
Good point. I guess the argument there would be that it's a fundamental part of the sales technique. Personally, I'd still say health and safety ought to trump that. There is, however, a difference between dancing in heels being allowed, because customers like it and tip better, and the employer requiring heels as part of a dress, or in this case, undress code. At least in the latter, it's the dancer's choice.
If either the stripper, or receptionist, actually wants to wear heels then it's their choice. But a good case can be made, in both situations, for preventing the employer from insisting on it. At least for the stripper I can see how a valid business case could be made, but for the receptionist, I can't see any justification for that requirement.
I wonder if the policy reversal came from the outsourcing company's initiative, or if PWC instructed them to change it. My experience with PWC is that they're pretty small-c conservative, and would not be at all impressed with the nature of the publicity over this. On the other hand, it's a bit two-faced if they have, as I've come across more than a few of their professional staff, including some quite senior ones, that 'power-dress', including killer heels. Presumably, that's from choice not corporate dress code, though.