Helping with physical and visual impairments
When scrolling through a document, headings are easy to notice visually because they are typically larger, bolder, and spaced apart from the normal paragraph text. But what if a person has a vision impairment preventing them from discerning visual text formatting or they have a physical impairment making it difficult (or even painful) to scroll through a document?
Software can present an outline view created from a document's headings thus allowing non-visual users to hear the list of headings and use them to navigate a document just as quickly as sighted users can. Similarly, such lists can minimize the movements users with physical impairments need make to find headings and navigate within a document.
Helping with cognitive impairments
Descriptive section headings help people with cognitive impairments (and anyone who reads slowly) by making it possible to predict which document sections are necessary to read. This aids readers with concussions, dyslexia, short-term memory loss, traumatic brain injury to non-native readers, readers with headaches, distracted readers, etc.
Helping readers on mobile devices
Headings are a more robust means of delineating content sections than other means of document formatting. Background colors, borders, horizontal rules, and whitespace may change or be eliminated when responsive designs simplify and reflow content for viewing on small screens.