Para activar LESS:
$ yum -y install npm $ npm install -g less less-plugin-clean-css
Para activar Sass:
$ yum -y install rubygems ruby-devel $ gem install bootstrap-sass compass sass
Las instrucciones son para CentOS 7, pero para cualquier otra distro, simplemente busca los paquetes equivalentes.
Con esto debería bastar, pero es posible que tras hacerlo te salgan errores como el siguiente al intentar compilar Sass:
WARNING demo openerp.addons.website_less.ir_qweb: /usr/share/rubygems/rubygems/path_support.rb:68:in `path=': undefined method `+' for nil:NilClass (NoMethodError) from /usr/share/rubygems/rubygems/path_support.rb:30:in `initialize' from /usr/share/rubygems/rubygems.rb:357:in `new' from /usr/share/rubygems/rubygems.rb:357:in `paths' from /usr/share/rubygems/rubygems.rb:379:in `path' from /usr/share/rubygems/rubygems/specification.rb:794:in `dirs' from /usr/share/rubygems/rubygems/specification.rb:658:in `each_normal' from /usr/share/rubygems/rubygems/specification.rb:669:in `_all' from /usr/share/rubygems/rubygems/specification.rb:822:in `each' from /usr/share/rubygems/rubygems/specification.rb:864:in `find' from /usr/share/rubygems/rubygems/specification.rb:864:in `find_inactive_by_path' from /usr/share/rubygems/rubygems.rb:175:in `try_activate' from /usr/share/rubygems/rubygems/core_ext/kernel_require.rb:132:in `rescue in require' from /usr/share/rubygems/rubygems/core_ext/kernel_require.rb:144:in `require' from <internal:abrt_prelude>:2:in `<compiled>' This error occured while compiling the bundle 'website.assets_frontend' containing: - /<theme_module>/static/src/css/style.sass
  Esto ocurrirá en caso de que el usuario que corre
  Odoo (normalmente llamado también
  odoo) no tenga un $HOME. Hay que crearlo para que todo
  funcione:
$ mkdir /home/odoo $ chown odoo:odoo /home/odoo
Otra opción es asignarle al usuario una $HOME que ya exista:
$ usermod --home /var/lib/odoo odoo