I don't think we can generalise all small businesses.

There is this vegan groceries close to my place, the only people working there are the owners, a husband and wife. They don't exploit anyone and don't intend too, and they give half of what they earn to animal right associations.

Obviously don't steal from those.

If on the other hand you know of a small business that treats their workers like crap, makes them work crazy non paid overtime hours, then go wild and fill your bag.

Depends on who they are and their general reputation. Usually family owned businesses tend to be more exploitative since they favor their family employees (source: was offered a managerial position as a cousin's restaurant despite never working in a restaurant, but they wanted me to get paid under the table lol). I'm not going to steal from broke dude selling sandwiches from his food truck or at the corner shop because the community probably likes him and they'll all beat my ass for being a nuisance. If it's some white hipster moving in and opening up a shitty cafe and forcing me to buy things just to sit and do my work, I will likely steal from him.

The pro is that they're usually barely richer than me and serve the community, somewhat. But that closeness is also a con because it may prevent people from criticizing the business. Corporate expansions are faceless, heartless, etc. which means people have no problem throwing rightful anger and hatred towards them, but more often than not it also becomes apathy and hatred towards the workers who are also part of the community (and otherwise be seen more sympathetically had it been a smaller business), and the large business doesn't really need to address anything since it can afford to wait it out. It's a matter of what poison to choose.

Do your research and find out if the owners are terrible people? Never been to a town hall but idk see what they support, how they vote (again no idea but there should be some way to get an idea of how they are politically, financially, or socially there). Look for how they use their moneyFind out ties they might have that are compromising. Plus there's insurance I think for stolen items and or you should've already taken shrink into account for your business expenses. So. Small businesses while I personally won't, are ok to be stolen from, in whatever videogame of your choosing. I suppose just be mindful of who they are and what networks they might have that you're not aware of and what consequences that could arise from taking from them.