There are 24 developer audio commentaries in the game. First thing you need to do is go into options and check the box to enable them and then start a new game. When a commentary is playing, a pause button appears up by the menu button so that you can stop it.

The only requirement for the achievement is to start the recordings. It doesn't matter if they are all started in one play through or multiple but all must have been found on the same device (the status of the achievement is saved locally). Source: Twitch, Manx, Dank Bouls, and Neuromancer in comments.

They are generally pretty easy to find so I did not feel that it was necessary to provide pictures for each one. If you're having difficulty finding usable objects (including the developer commentaries) in the game, hold down the left "alt" button on the keyboard.

Note: Almost all of these are missable and it is possible to get them all in one play through. Also note that there is some explicit language in the commentary itself.

This guide may contain spoilers!

This part of the game is very much on rails. The three in italics have a larger window than usual to get--two out of the three are still missable (exception being "Intro"). Provided is the order you'll encounter them:

1. Intro: The button right next to the enable commentary check box in options.
   
2. Docks: At the start when you first gain control of your character.
   
3. Duncan: First time you're at the MTR, it's by the exit.
   
4. Heoi: Right of "Law's Techno Palace" boat and above the mahjong parlor "Swift Winds." It's approximately at the center of the explorable Heoi map.
   
5. Kindly Cheng: Inside the mahjong palor at the center of the room.
   
6. Jenga and Filth: Just insided the Walled City on your first visit there.
   
7. Strangler Bao: Right behind him in the Lotus Den.
   
8. Safeboat: On the table just inside of the "Bolthole" ship (your safe house).

These can be completed in any order. The only exception is Ho Chung Village which comes immediately after Freighter in a single mission. They are all missable and you have to accept, and complete, all missions (including trust missions) to get them.

• CSI Hong Kong: Trash can at the start of Whampoa mission.
  
• Is0bel: At the beginning of Is0bel's trust mission at DeckCon.
  
• Encounting Shadowrunners: Ares Holding/Misdirection, close to Taylor's lab on the 27th floor.
  
• Chop Chop Kitchen: "Exit, Stage Left", start of the Neville Ma side mission at Repulse Bay.
  
• Gaichu: In the Gaichu trust mission against Renaku. It is just inside the building.
  
• Gobbet: Right at the start of Sinking Ship.
  
• Freighter: Right at the start of the MV Nalchi.
  • Ho Chung Village: At the start of second part of MV Nalchi mission.
• Rooster and the fist that isn't: start of Uninvited Guests side mission.
  
• Geomantic Sabotage: at the start of the second part of the Bad Qi mission.
  
• The Mummy Dimension: at the start of the basement of The Dig mission.

1. The Plastic Faced Man: At the start of The Extraction mission.
   
2. Prosperity Tower: It is in the garage if you choose the garage start or in the lobby if you choose the lobby start.
   
3. Matrix Changes: In the security room Matrix on the Thaumaturgical Research floor in the Prosperity Tower. This one is easily missed! You either need to get the key to the security room from the guards by the elevator or by sending the captured Servitor to the labratory so the guards leave the room to investigate.
   
4. City of Death: At the beginning of the second visit to the Walled City.
   
5. Qian Ya: At the beginning of Prosperity Project room at the center of the Walled City.

The achievement should pop the moment you interact with the Qian Ya developer commentary.