Although I think Matthew Kelly's book, The Dream Manager, provides a very powerful case for helping employees explore their dreams, his book promotes a rather different role for dreams at work to me.
I think the power of dreams will be felt when individual dreams and someone's role at work are aligned, hence my proposal that they are discussed as part of performance management.
Kelly talks about dreams as a complementary issue to work, and the business benefit being one of increased engagement that will be gained by helping people explore and meet their dreams, generally outside work. The dream manager who helps people do this is in a sense an employee benefit that would form part of a reward package:
"This will win the respect of your employees on a level that most employers would never even dream of. People will see [the company] as a place where dreams can be accomplished, a place where they won't get stuck forever. People who want to achieve their dreams will want to come and work here. So we will keep attracting the right type of people. People who are hungry and willing to work hard to achieve their dreams."
- This would still be a great benefit to offer of course.