I will post here a complete collectibles guide. There are 29 Audio Logs, 6 Iron Maus Comics and 5 Shining Coins which you can collect. For all 40 collectibles you will earn 7 achievements.
I collect in my video all collectibles in a NG+ playthrough. You can collect all in your first playthrough. I try to show all paths and ways without shortcuts and along the natural story progress. I have cleared all paths from the enemies and the most time I collect several collectibles in a sequence without a new starting point. Please remember this if you want to find a specific collectible with this guide. This guide was created for people who follow from start to finish.
Abandoned Production
Central Production B*** Spoiler - click to reveal ***02:25 - #04 - Mallory Stark - Waiting for Help
02:49 - #05 - Mallory Stark - The Nightmare Begins
03:12 - #06 - Iron Maus Comic #2 (45)
03:57 - #07 - Mallory Stark - Waiting in Vain
04:37 - #08 - Ferguson - Fuck Ferguson!
05:13 - #09 - Shining Coin #2
05:13 - #10 - Shining Coin #3
07:14 - #11 - Ferguson - Official Announcement: "Raging Drones"
07:47 - #12 - Mallory Stark - Journey in the Dark
Resolve Biolabs*** Spoiler - click to reveal ***08:12 - #13 - Shining Coin #4
09:41 - #14 - The Liberator - Autopsy Excerpt - Victim #7
10:09 - #15 - The Liberator - Concerning Ed...
10:41 - #16 - Iron Maus Comic #3 (9)
Central Production B – Second Visit*** Spoiler - click to reveal ***10:52 - #17 - Mallory Stark - Chaos Theory
11:40 - #18 - Shining Coin #5
12:32 - #19 - Ferguson - Happy Birthday!
12:53 - #20 - Ferguson - Reminder
Research and Development*** Spoiler - click to reveal ***13:27 - #21 - Dr. Murphy - Dr. Lawrence Murphy, Log #2
14:01 - #22 - Mallory Stark - Behind the Curtain
14:36 - #23 - Dr. Murphy - Dr. Lawrence Murphy, Log #1
15:23 - #24 - Iron Maus Comic #4 (44)
Central Production B
Executive Forum
Research and Development
Executive Forum*** Spoiler - click to reveal ***20:26 - #28 - Mallory Stark - Deeper into the Burrow
20:55 - #29 - Ferguson - Operation Ferguson
21:26 - #30 - Mallory Stark - Betrayed
22:00 - #31 - Iron Maus Comic #5 (103)
22:33 - #32 - Mallory Stark - Alone
22:53 - #33 - The Liberator - Interrogation Excerpt
23:34 - #34 - Mallory Stark - Part of the Machine
Nucleus*** Spoiler - click to reveal ***24:32 - #35 - Dr. Murphy - Dr. Lawrence Murphy, Log #5
25:09 - #36 - Dr. Murphy - Dr. Lawrence Murphy, Log #11
25:24 - #37 - Dr. Murphy - Dr. Lawrence Murphy, Log #8
26:07 - #38 - Iron Maus Comic #6 (23)
27:00 - #39 - Dr. Murphy - Dr. Lawrence Murphy, Log #23
27:28 - #40 - Dr. Murphy - Dr. Lawrence Murphy, Log #6