HTML Semantics

https://gomakethings.com/html-semantics/

If an element should be interactive, use something focusable

Links and buttons convey unique semantic meaning to screen readers.

A link implies that clicking it will take you to a different location—either another page, or a different spot on the current one. Buttons imply interactivity—showing and hiding content, submitting a form, and so on.

Marcy Sutton wrote a fantastic article about this.