Don't use <div> tags to make clickable elements.  Use <a> or <button> elements.  This enables browsers with JavaScript disabled to interact with them as expected, in addition to a host of other benefits listed below.  Even if your functionality requires JavaScript and there is no reasonable default behaviour you can assign to an <a> or <button>, use it anyways - it conveys "clickable" semantics.
In general, choose the tag that most closely describes the function of its content, not the appearance of its content, and avoid unnecessary <div> tags lest your documents suffer from divitis.
Because "it requires JavaScript on the client" is usually rejected out of hand as a reason for doing anything, in 2023, here are a few examples of behavior you're breaking by choosing <div> over a <button>/<a> tag. Some of this functionality can be restored with specific additional work, but that is often overlooked, and again, this is extra work to achieve feature-parity with what you get by default when using the correct <button> or <a> element:
- Your <div>cannot be navigated to with the keyboard or by many accessibility devices, making your site fundamentally inaccessible to people who cannot easily use a mouse, or people who simply prefer a keyboard
- Your <div>is not surfaced as an interactive element by screen-reader software, again, making it inaccessible by people with vision impairments
- Your <div>doesn't show where it will take the user in the status bar of the browser,<a>does
- Your users cannot middle-click or ctrl-click your <div>to open the link in a new tab, or a new window, the way they can with<a>
- Search engines cannot (easily) follow your <div>from page to page to index your content
- It's generally a given that you will apply a significant amount of styling to make your <div>look like a button or anchor tag, but again: Extra work to achieve feature-parity.
In short, it unambiguously good to use <a> or <button> over <div>: It costs you nothing, with no downside, and is important for a non-zero number of your users. Nobody has ever said "Oh good, this element is a div, not a button", however, lots of people say "Oh no, this element is a div when it should have been an anchor tag, now I can't use this site".