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The effective waste heat recovery is one of the present-day challenges in the industry and power engineering. The energy systems dedicated for waste heat conversion into electricity are usually characterized by low efficiency and are complicated in the design. The possibility of waste heat recovery via thermoelectric materials may be an interesting alternative to the currently used technologies. In particular, due to their material characteristics, conducting polymers may be competitive when compared with the power machinery and equipment. These materials can be used in a wide range of the geometries e.g. the bulk products, thin films, pristine form or composites and the others. In this article, the authors present selected issues related to the mathematical and thermodynamic description of the heat transfer processes in the thermoelectric materials dedicated for the waste heat recovery. The link of these models with electrical properties of the material and a material solution based on a conducting polymer have also been presented in this paper.