This achievement is unlocked in Episode 4 - Cauldron Lake Lodge.
After going through some dialogue and walking about the Lodge, the tone will change and you'll be tasked with escaping. At the very beginning of this section you'll run into the two Anderson brothers, who have knocked out a nurse. Pick up the key and unlock the nearby double doors towards the staff area.
Immediately after going through the doors go into the first door on the left. On a nearby table is a large reel-to-reel recorder. Play and listen to the recordings - there are three total. Achievement will pop once the third starts playing.