According to ECMAScript specification 262 (9.1):
Environment Record is a specification type used to define the association of Identifiers to specific variables and functions, based upon the lexical nesting structure of ECMAScript code.
Usually an Environment Record is associated with some specific syntactic structure of ECMAScript code such as a FunctionDeclaration, a BlockStatement, or a Catch clause of a TryStatement.
Each time such code is evaluated, a new Environment Record is created to record the identifier bindings that are created by that code.
