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Does anyone have an idea how to get a list of tasks that cannot be done until due date? What I was thinking is calculating work days from today until due date, and show a list of tasks that have remaining estimate larger than that.
I suspect you could do that with an Automation for Jira rule, for a specific project's issues, within the current iteration / sprint. Looking at a larger scope may not work because of the limitations for rule execution.
Also please consider: "estimates" are estimates, and so any reporting would also be a forecast. Thus consider reporting this as data only, such as "the following issues' estimates are greater than the remaining working days until the due date", rather than reporting as "will be late!"
If you want to try this, and to get you started on creating your rule, please refer to these documentation and example sources: